Current Year			Prior Year
Accounts payable, end of year	$	6,943		$	10,888
Accounts receivable, net, end of year		24,625			17,328
Inventory, end of year		9,244			8,575
Net sales		184,000			137,000
Cost of goods sold		94,000			120,000

(1) Use the information above to compute the number of days in the cash conversion cycle for each year. (2) Did the company manage cash more effectively in the current year?