Suppose that LilyMac Photography has annual sales of $$240,000,$ cost of goods sold of $$175,000,$ average inventories of $$5,500,$ and average accounts receivable of $$26,000.$ Assume that all of LilyMac$$s sales are on credit.

What will be the firm$$s operating cycle?

Note: Use $365$ days a year. Do not round intermediate calculations. Round your final answer to $2$ decimal places.