What is the Cash ${?}_{CT}$ value $($in days$)$ for the company you are considering to acquire given the following information:

Days in the period: $47$

Sales: $$15,949,943$

AR: $$3,113,608$

AP: $$6,431,726$

Inventory: $$6,040,114$

Cost of Sales: $61\mathrm{.}1$

$($Keep two decimal places in your answer$)$