Suppose that LilyMac Photography has annual sales of $229,000, cost of goods sold of $164,000, average inventories of $5,600, average accounts receivable of $27,200, and an average accounts payable balance of $18,300.

Assuming that all of LilyMac’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