Suppose that Dunn Industries has annual sales of $2.39 million, cost of goods sold of $1,740,000, average inventories of $1,206,000, and average accounts receivable of $840,000. Assume that all of Dunn’s sales are on credit. What will be the firm’s operating cycle? (Use 365 days a year. Do not round intermediate calculations and round your final answer to 2 decimal places.)