Use the information below to compute the average collection period (ACP), days inventory outstanding (DIO), average payment period (APP), and the Cash Conversion Cycle for the Company. Round your answer to the nearest full day. SELECT the correct number of days for each ACP, DIO, APP and CCC from the drop-down menus. STATEMENT OF INCOME FOR THE YEAR ENDED DECEMBER 31, 20X2 SALES $7,941,000 COST OF GOODS SOLD 4,447,000 GROSS PROFIT 3,494,000 S, G & A 2,156,900 OPERATING INCOME 1,337,100 INCOME TAXES 366,100 NET INCOME $971,000 BALANCE SHEETS DECEMBER 31, 20X1 DECEMBER 31, 20X2 CASH & CASH EQUIVALENTS $293,800 $289,980 ACCOUNTS RECEIVEABLE 607,600 782,200 INVENTORY 1,175,300 1,093,000 TOTAL CURRENT ASSETS 2,076,700 2,165,180 P, P, E & INTANGIBLES 3,899,600 4,436,100 TOTAL ASSETS $5,876,300 $6,601,280 ACCOUNTS PAYABLE $1,740,000 $1,618,200 BONDS 1,962,100 2,169,100 TOTAL LIABILITIES $3,702,100 $3,787,300 COMMON STOCK $1,090,000 $943,680 RETAINED EARNINGS 1,084,200 1,870,300 TOTAL OWNERS' EQUITY 2,174,200 $2,813,980 TOTAL LIABILITES & EQUITY $5,876,300 $6,601,280 The average collection period (ACP) is [ Select ] . The days inventory outstanding (DIO) is [ Select ] . The average collection period (APP) is [ Select ] . If there are two days for conversion then the cash conversion cycle (CCC) is [ Select ] .