An accountant has calculated the following ratios for his company for the last three years. (Remember: To convert turnovers into time periods, divide 365 days by the turnover.) 2018 2019 2020 Accounts receivable turnover 7 8 9 Inventory turnover 3 3.5 4 Accounts payable turnover 4 3.5 3 Required: i) Calculate the Operating Cash Cycle time for each of the three years. ii) Comment on the significance of the Operating Cash Cycle for the management