April 2008: Section B. Question 3 (b) DST Company has inventory of 90 days, average collection period of 40 days and average payment period of 30 days. What is the length of the firm's cash cycle? Determine its cash turnover. (3 marks) ii) (2 marks) If the company's annual sales are RM3 million and 80% of the firm's sales are on credit, calculate the company's accounts receivables