$[$Cash Conversion Cycle$]$ Castillo Products Company, described below, improved its operations from a net loss in $2015$ to a net profit in $2016.$ While the founders, Cindy and Rob Castillo, are happy about these developments, they are concerned about how long the firm took to complete its cash conversion cycle in $2016.$ Use the following financial statements to make your calculations. Balance sheet items should reflect the averages of the $2015$ and $2016$ accounts.

A$.$ Calculate the inventory$-$to$-$sale converslon period for $2016.$

B$.$ Calculate the sale$-$to$-$cash converston period for $2016$

C$.$ Calculate the purchase$-$to$-$payment conversion period for $2016$

D$.$ Determine the length of Castillo Products' cash conversion cycle for $2016.$

CASTHLLO PRODUCTS COMPANY

$\backslash$table$[[$INCOME STATEMENT,$2015,2016],[$Net sales,$$900,000,$$$1,500,000$