$266$

Stratosphere Wireless is examining its cash conversion cycle. The company expects its cost of goods sold, which equals $60$ percent of sales, to be $$360,000$ this year. Stratosphere normally turns over inventory $20$ times per year, accounts receivable is turned over $15$ times per year, and the accounts payable turnover is $60.$ Assume there are $360$ days in a year. Calculate the cash conversion cycle. Round your answer to the nearest whole number. days Calculate the average balances in accounts receivable, accounts payable, and inventory. Round your answers to the nearest dollar. Accounts receivable: $ Accounts payable: $ Inventory: $