Considering the following information, calculate the cash conversion cycle. There are $365$ days in a year.

$\backslash$table$[[\frac{A}{R},$$$,25,000],[$Inventories$,$$$,50,000],[\frac{A}{P},$$$,30,000],[$Accruals$,$$$,10,000],[$Bank Loan,$$,45,000],[$Net Sales,$$,500,000],[$COGS$,$$$,200,000]]$

$36\mathrm{.}5$ days.

$73$ days.

$18\mathrm{.}25$ days.

$91\mathrm{.}25$ days.

$-73$ days.

$-45$ days.