Based on this information can this company manage both the accounts payable period and the cash cycle? Why, or why not?

	Company	Industry
Receivables Turnover (Days)	15	13
Inventory Turnover (Days)	18	21
Cost of Goods Sold (COGS) or Cost of Revenue in $	51445	46488
Accounts Payable (AP) in $	1281	2402
Payables Turnover (Pay TO) = COGS / AP	40.16	19.35
Days Payables (DP) = 365 / Pay TO	9.08	18.86
Cash Cycle = 1 + 2 - 6	23.91	15.14