Figure from consolidated Income statement

2017 2016

Operating sale revenue 8447 7083

Cost of sales (4888) (5064)

Balance sheet

2017 2016

Current assets

Cash 1838 1583

Trade and receivable 141 241

Inventories 588 554

Non current assets

Trade and receivable 3 4

Current Liabilities

Payable 708 622

Non current liabilities

Payable 50 69

Calculate and discuss how Fortescue Metal's cash conversion cycle has changed from 2016 and 2017. What is the cause of this change?

Do we need any additional comparison data to make our analysis more complete?

I am confused that should I add up AR and AP figures in both current and non current asset and liabilities or just use the figures in currentjQuery224021244806676200922_1537238295599

Please advise, thank you.