An analysis of the cash conversion cycle should also help Alma Serah understand what has been happening to the operations of ALMA.com. Prepare an analysis of the conversion periods for the three components of the cash conversion cycle for 2021. Explain what has happened in terms of each component of the cycle during 2021. Ms. Serah should be interested in knowing whether ALMA.com. has been building or burning cash. Comment on the cash build, cash burn, and the net cash build/burn position for 2021?