Calculate the cash conversion cycle, and interpret the numbers

Income Statement	Coca-Cola	Pepsi
Sales	23,104	32,562
Cost of Goods Sold	8,195	14,176

Balance Sheet	Coca-Cola	Pepsi
Assets
Cash and Equivalents	4,701	1,716
Short-term Investments	66	3,166
Accounts Receivables	2,281	3,261
Inventory	1,424	1,693
Other Current Assets	1,778	618
Total Current Assets	10,250	10,454
Total Assets	29,427	31,727

Financed by:	Coca-Cola	Pepsi
Accounts Payable	5,290	5,357
Short-term debt	4,546	2,889
Other Current Liabilities	0	1,160
Total Current Liabilities	9,836	9,406