Considering the financial statement information below for the The Cmon Cam! Co., how long is the cash cycle? Remember to show all work for each step from setting up formulas to final result.

Item Beginning Ending Inventory $9,338 $11,550 Accounts Receivable 5,670 6,947 Accounts Payable 7,689 9,625 Net Sales $82,544 Cost of Goods Sold $58,638

a. 28 days b. 39 days c. 65 days d. 93 days

Those were my steps with the wrong answer:

1.STEP:

COGS per day= 58,638/365

= 160.6520548= 160.6521

Days Inventories Outstanding= [(11,550+9,338)/2]/160.6521

= [(20,888)/2]/160.6521

= 10,444/160.6521

=65.01004344= 65.01

2.STEP:

Revenue per Day= 82,544/365

= 266.1479452= 266.1479

Days Sales Outstanding= [(6,947+5,670)/2]/ 266.1479

= [(12,617)/2]/ 266.1479

= 6,308.5/ 266.1479

= 23.7029862= 23.703

3.STEP:

Days Payable Outstanding= [(9,625+7,689)/2]/160.6521

= [(17,314)/2]/160.6521

= 8,657/160.6521

= 53.88662831= 53.8866

4.STEP:

Cash Cycle= Days Inventories Outstanding+ Days Sales Outstanding- Days Payable Outstanding

= 65.01+23.703-53.8866= 65.01-30.1836= 34.8264

Could anyone find my mistake/show me how to get a correct answer with those steps?