32. Carroll & King Corporation has $5 million of inventory and $2 million of accounts receivable. Its average daily sales are $120,000. The company's payables deferral period (accounts payable divided by daily purchases) is 30 days. What is C&K's cash conversion cycle?

a) 24 days b) 26 days c) 28 days d) 29 days

answer is c, but it did not show the cogs, how can we know the days of inv?