10. Blackwell Automotive, Inc., reported the following financial information for the last fiscal year. Blackwell Automotive, Inc. Assets Liabilities and Equity Cash and marketable securities $ 23,015 Accounts payable and $163,257 accruals Accounts receivable $141,258 Notes payable $21,115 Inventories $212,444 Total current liabilities $184,372 Other current assets $ 11,223 Sales and Costs Total current assets $387,940 Net sales $912,332 Cost of goods sold $547,400 Calculate the firm's cash conversion cycle and operating cycle