1 You are trying to figure out how long your cash is being tied up. Using the below information calculate 2 3 4. 1. The inventory holding period 5 6 2. The account receivable collection period 7 8 3. The payables deferral period 9 4. The cash conversion cycle 10 11. 12 13 14 Annual Revenues $ 75,000 Annual Cost of Food $ 22,000 Last year This year 15 16 17 18 Accounts Receivable $ 1,000 $ 2,000 Inventory $ 4,000 $ 5,000 Accounts Payable $ 500 $ 1,000 19 20 21 22 23 24 25 26 27 28 29