Cullumber Technology's operating cycle is $97$ days. Its inventory was $$121,000$ at the end of last year, and the company had cost of goods sold of $$1\mathrm{.}0$ million. How long does it take Cullumber to collect its receivables on average? $($Use $365$ days for calculation. Round intermediate calculations and final answer to $1$ decimal place, e$.$g$.25\mathrm{.}1.)$

It takes Cullumber

days to collect on its accounts receivable.