c) On average Jerneh Berhad has annual sales of RM12,000,000 (RM1,000,000 a month) with cost of goods sold of 75 percent of annual sales. The firm keep an average inventory balance of RM1,780,000, receivable balance of RM1,260,000 and an average accounts payable balance of RM800,000. Assume there are 365 days in a year. What is Jerneh Berhad cash conversion cycle? (6 marks)