Diamond Industries has the following income statement and balance sheet information. Sales

$$83,500,000$

$70,750,000$

$11,400,000$

$9,400,000$

$8,200,000$

Cost of Goods Sold

Accounts Receivable

Inventory

Accounts Payable

What is the length of the company's cash cycle, rounded to the nearest day?

A$.56$ days

B$.70$ days

C$.84$ days

D$.97$ days

E$.107$ days