8. The following are fi nancial statements for the Genatron Manufacturing Corporation for the years 2016 and 2017:

D File | /home/chronos/u-85e4d13e1f5f79c17331679e7acff44938753b65/Dow Selected Balance Sheet Information Cash Accounts receivable Inventory Total current assets Bank loan, 10% Accounts payable Accruals Total current liabilities Long-term debt, 12% 2016 $50,000 200,000 450,000 $700,000 $90,000 130,000 50,000 $270,000 300,000 2017 $40,000 260,000 500,000 $800,000 $90,000 170,000 70,000 $330,000 400,000 Selected Income Statement Information 2016 2017 Net sales Cost of goods sold Gross profit Net income $1,300,000 $1,500,000 900,000 $600,000 $114,000 780,000 $520,000 $93,000 Calculate Genatron's operating cycle and cash conversion cycle for 2016 and 2017. Why did they change between these years