$\backslash$table$[[$Sthousands$,$Finelines,Ecotrends$],[$Total revenue,$$18,456,$$$21,460],[$Cost of goods sold,$11,074,12,876],[$Average accounts receivable,$3,322,4,507],[$Average inventory,$2,215,3,090],[$Average accounts payable,$2,484,3,434]]$

a$.$ Compute the listed measures for both companies. NOTE: When available, use the exact measure already calculated.

$\backslash$table$[[,$Numerator,Denominator,$\backslash$table$[[$AR$],[$turnover$]]],[$AR turnover,,Accounts receivable Finelines$,$$$,$$$,],[$EcoTrends$,$$$,$$$,],[$Days sales outstanding $($DSO$),$AR Turnover $,$Days in year,$],[$Finelines$],[$EcoTrends$],[$Inventory turnover,Inv Turnover $,$Days in year Finelines$,$$$,$$$,],[$EcoTrends$,$$$,$$$,],[$Days inventory outstanding $($DIO$),$Inventory $,$Days in year,$],[$Finelines$],[$EcoTrends$],[$AP turnover,,Days in year Finelines$,$$$,$$$,],[$EcoTrends$,$$$,$$$,],[$Days payables outstanding $($DPO$),$Accounts payable $,$Days in year,$],[$Finelines$],[$EcoTrends$,,,]]$

b$.$ Compute the cash conversion cycle $($CCC$)$ for each company. NOTE: Use the exact measures previously calculated.