As in question 14, you are reviewing the recent cash conversioreycle of Shirtless Equestrian, Inc and are particularly interested in whether changes in the cycle have generated cash for Shirtless Equestrian. Components of the cycle for 2017 and 2018 along with daily sales (or daily COGS) presented below are Amount in Days Sales (or COGS) per day $116.4 $ in millions Days Sales Outstanding Days Inventory Outstanding Days Payables Outstanding 2017 2018 52.8 58.4 55.9 130.2 124.2 55.9 54.8 65.1 What is Shirtless Equestrians cash generated (or used) by the changes in its cash conversion cycle? A) $1,563.01 million B) $411.47 million C) $892.21 million D) $259.33 million