Calculate the cash conversion cycle

Item Sales Cost of Goods Sold (COGS) Accounts Receivable Inventory Accounts Payable Amount (in $ millions) 37,784 29,538 476 2,166 2,898 Use the following additional information to answer the questions. Item No. of days Inventory Days 27 Accounts Receivable Days 5 Accounts Payable Days 36 Round your numeric answer to the nearest day. You can insert a negative sign (-).