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The following table presents selected $2020$ annual income statement items and balance sheet items for Toyota Motor and Apple. All figures are in millions. Use the information to answer the questions that follow.

$5$:$17$

$\backslash$table$[[,$Toyota,Apple$],[$Sales$,$Toy,$284,515],[$Cost of goods sold,$31,099,245,179,559],[$Accounts recelvable,$24,722,364,26,120],[$Inventory$,8,729,065,14,061],[$Accounts payable,$2,414,918,52,296]]$

a$.$ Calculate the length of the operating cycle for Toyota and Apple.

b$.$ Calculate the length of the cash converslon cycle for Toyota and Apple.

Note: Negative value should be indicated by parentheses. Round your answers to $1$ decimal place.

Answer is not complete.

$\backslash$table$[[,$Toyota,Apple$],[$a$.$ operating cycle cash conversion cycle,days,days$],[$b$.$ cash conversion cycle conversion cycle,days,days,$]]$