P$12-53$A$.($Learning Objective $4$: Calculating cash conversion cycle$).$ You are analyzing the effectiveness of the trading operations of AVN Limited. Extracts of its financial statements are provided below.

$\backslash$table$[[,A1,,],[3,$A$,\frac{?}{\text{b}\text{a}\text{r}}(B),\frac{?}{\text{b}\text{a}\text{r}}(C)$