Consider this data for Spice's Sugar Producers Inc. (SSPI) and use it to complete the table: $56,250 Selected Financial Data for Spice's Sugar Producers Inc. (SSPI) Average cash Average accounts payable Average accounts receivable Average inventories Average cash sales $540,000 $1,350,000 $675,000 $4,500,000 Average credit sales Average cost of goods sold Average number of days per year Inventory conversion period Payables deferral period Receivables conversion period Cash conversion cycle $13,500,000 $8,100,000 360 days 30.00 days days days days