Suppose that LilyMac Photography has annual sales of $236,000, cost of goods sold of $171,000, average inventories of $5,100, and average accounts receivable of $25,600. Assume that all of LilyMac’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.)