The Solution given for the below question of ICP is 23.57 days, where as I am getting answer as 16.11 Days. Can you please help me out the correct calculation.

What is a Cash Cycle? Explain. Calculate using the following information. (Assume 360 days in a year). (10 Marks) Opening Balances Raw Material 1,00,000 WIP 45,000 Finishes Goods 1,35,000 Debtors 6,00,000 Creditors 8,60,000 Closing Balances Raw Material 2,00,000 WIP 65,000 Finishes Goods 1,25,000 Debtors 5,45,000 Creditors 9,75,000 Costs Incurred during the year Manufacturing Costs 11,60,000 Excise Duty 18,80,000 Selling and Distribution Expenses 6,20,000 Admin. Overheads 2,00,000 Total Sales 2,01,96,800 Total Purchases 1,46,00,000 40% of sales are on credit and 70% of purchases are on credit