Suppose that Ken-Z Art Gallery has annual sales of $906,000, cost of goods sold of $596,000, average inventories of $182,000, average accounts receivable of $115,000, and an average accounts payable balance of $57,000. 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