Working Capital Management: Cash Conversion Cycle

Quantitative Problem: Winston Inc. is trying to determine the effect of its inventory turnover ratio and days sales outstanding on its cash conversion cycle. Winston's 2015 sales (all on credit) were $184,000 and its cost of goods sold was 75% of sales. It turned over its inventory 8.12 times during the year. Its receivables balance at the end of the year was $13,123.96 and its payables balance at the end of the year was $7,416.81. Using this information calculate the firm's cash conversion cycle. Do not intermediate calculations. Round your answer to the nearest whole number. days