Anna Banana Company would like to estimate how long it will take to realize cash from its ending inventory. For this purpose, the following data are submitted:
Accounts receivable, less allowance for doubtful accounts of $30,000 ...$ 560,000
ending inventory ........................680,000
Net sales ............................4,350,000
Cost of goods sold ........................3,600,000

Required
Estimate how long it will take to realize cash from the ending inventory.