Consider this data for Spice's Sugar Producers Inc. (SSPI) and use it to complete the table: Selected Financial Data for Spice's Sugar Producers Inc. (SSPI) Average cash Average accounts payable Average accounts receivable Average inventories Average cash sales Average credit sales Average cost of goods sold Average number of days per year Inventory conversion period Payables deferral period Receivables conversion period Operating cycle Cash conversion cycle $48,438 $640,000 $1,162,500 $581,250 $3,875,000 $11,625,000 $6,975,000 365 days 30.42 days 36.50 days 66.92 days