Company X Assets As of 12/31/2021 Liabilities and Equity Inventories USD 200 000 Accounts Receivable 180 000 Borrowings USD 190 000 Cash and financial assets available for sale 25 000 Accounts payable and accruals 200 000 Other current assets 18 000 Total current assets Fixed Assets Total Assets USD 423 000 500 000 USD 923 000 Total current liabilities Long-term debt Equity Total Liabilities & Equities USD 390 000 150 000 383 000 USD 923 000 Net sales (credit) USD 800 000 Cost of goods sold 380 000 Calculate the firms cash conversion cycle and operating cycles.