Cash conversion cycle: Company X reported the following information for the last fiscal year. Company X Assets As of 12/31/2021 Liabilities and Equity Inventories USD 250 000 Accounts Receivable 150 000 Borrowings USD 200 000 Cash and financial assets available for sale 24 500 Accounts payable and accruals 150 000 Other current assets 15 000 ________ Total current assets USD 439 500 Total current liabilities USD 350 000 Net sales USD 950 000 Cost of goods sold 550 000