Consider this data for Galaxy Wholesalers Incorporated and use it to complete the table:

Selected Financial Data for Galaxy Wholesalers Incorporated
Average cash	$32,813
Average accounts payable	$440,000
Average accounts receivable	$787,500
Average inventories	$393,750
Average cash sales	$2,625,000
Average credit sales	$7,875,000
Average cost of goods sold	$4,725,000
Average number of days per year	365 days
Inventory conversion period	30.42 days
Payables deferral period	____.____days
Receivables conversion period	____.____days
Cash conversion cycle	____.____days