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Novak Industries reported the following information: Novak Industries Balance Sheet December 31 2016 Cash $14,100 Accounts Receivable 20,700 Inventory 17,500 Total Current Assets 52,300 Property, Plant & Equipment 70,200 Total Assets $122,500 Accounts Payable $14,100 Unearned Revenue 16,500 Note Payable (due 2018) 41,100 Total Liabilities 71,700 Common Shares 32,550 Retained Earnings 18,250 Shareholders' Equity 50,800 Total Liabilities & Equity $122,500 2015 $17,700 14,700 11,700 44,100 66,000 $110,100 $7,700 18,100 40,900 66,700 24,990 18,410 43,400 $110,100 Novak Industries Income Statement For the Year Ended December 31 2016 2015 Sales revenue $164,600 $127,800 Cost of goods sold 111,700 84,300 Gross margin 52,900 43,500 Operating expenses 32,900 28,100 Interest expense 4,600 1,900 Income before income tax 15,400 13,500 Income tax expense 3,080 2,700 Net income $12,320 $10,800 Determine Novak Industries cash conversion cycle in 2016. (Round answers to 1 decimal place, e.g. 15.7. Use 366 days for calculation.) Inventory turnover Average days revenues in inventory days Receivables turnover Average collection period days Operating cycle days Payables turnover Average days of revenues in payables (ADRP) Cash conversion cycle (CCC) days days