A company has an average inventory level of $2,631,000, an average trade receivables level of $1,754,000, and an average trade payables level of $713,000. If the annual costs of goods sold are $7,848,000 and the annual sales are $12,936,000, what is the firm's cash conversion cycle (in days, round to nearest integer)? NO excel answers pls

a. 205

b. 139

c. 106

d. 61

e. 246