Aviva Technology’s operating cycle is 71 days. Its inventory was $111,000 at the end of last year, and the company had cost of goods sold $1.4 million. How long does it take Aviva to collect its receivables on average? (Round intermediate calculations and final answer to 1 decimal place, e.g. 25.1.)
Aviva must take __________ days to collect its accounts receivable.