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

Toyota Apple

Sales $29,935,992$ $ $283,515$

Cost of goods sold $24,702,364178,559$

Accounts receivable $8,727,06525,120$

Inventory $2,443,91813,061$

Accounts payable $2,455,78051,296$

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

Calculate the length of the cash conversion cycle for Toyota and Apple.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.

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

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

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