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The following information has been extracted from the financial records of DEF for the year...

The following information has been extracted from the financial records of DEF for the year ended 31 December 20X2.

  

What is the operating cycle of DEF at 31 December 20X1?

Assume there are 365 days in the year.

All workings should be rounded to whole days.

Give your answer in whole days.

 ?  days.

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