Suppose that Ken-Z Art Gallery has annual sales of $902,000, cost of goods sold of $592,000, average inventories of $178,000, average accounts receivable of $111,000, and an average accounts payable balance of $55,000.

Assuming that all of Ken-Z’s sales are on credit, what will be the firm’s cash cycle? (Use 365 days a year. Do not round intermediate calculations. Round your final answer to 2 decimal places.)

Cash cycle days