8. The following are financial statements for the Genatron Manufac- turing Corporation for the years 2013 and 2014: Selected Balance Sheet Information 2014 $40,000 260,000 500,000 $800,000 $90,000 2013 Cash Accounts receivable Inventory Total current assets Bank loan, 10% Accounts payable Accruals Total current liabilities 50,000 200,000 450,000 $700,000 $90,000 130,000 50,000 $270,000 300,000 170,000 70,000 $330,000 400,000 Long-term debt, 12% Selected Income Statemens Iniormation Net sales Cost of goods sold Gross profit Net income 2013 $1,300,000 780,000 $520,000 2014 $1,500,000 900,000 $600,000 $114,000 $93,000 Calculate Genatron's operating cycle and cash conversion cycle for 2013 and 2014. Why did they change between these years