In $2023$ Super Mega Storm, Inc. has $4,878,881$ in credit sales,

$394,874,$ in average Accounts Receivable, $278,159$ in average

Accounts Payable, and $472,790$ in average Inventories. Cost of

Goods Sold that year was $2,152,175.$ Use $365-$days a year.

Using a $365-$day year, calculate cash conversion cycle.