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 $29,931,992$ $ $277,515$

Cost of goods sold $24,582,364172,559$

Accounts receivable $8,715,06519,120$

Inventory $2,437,9187,061$

Accounts payable $2,441,38045,296$

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

Calculate the length of the cash conversion cycle