Find the Cash Conversion Cycle for Alaimo Enterprise

Alaimo Enterprise
Income Statement	31-Dec-19	31-Dec-18
Revenues	100	80
COGS	80	64
Depreciation	5	4
Operating income	15	12
Interest expense	2	2
Provision for taxes	2	2
Net Income	11	8
Balance Sheet	31-Dec-19	31-Dec-18
Cash	50	45
Receivables	16	12
Inventory	20	18
Current Assets	86	75
Gross PPE	130	110
Accumulated Depr.	55	50
Net PPE	75	60
Total Assets	161	135
ST Borrowings	10	10
Payables	20	20
Current Liabilities	30	30
LT Debt	40	40
Total Liabilities	70	70
Equity	91	65
Liabilities + Equity	161	135