Find the word in the bank below to fill in each blank. All words are used only once. 1. Current assets are also referred to as capital. 2. are created when goods are sold or services are performed on credit. 3. The inventory period is the average time required to convert raw materials into finished goods and sell them. 4. credit is the largest single category of short-term debt. 5. Working capital management involves controlling , and 6. The payables period is the average length of time a company can wait to pay the bill after purchasing materials. 7. Credit that is received during the discount period is considered 8. The average period is the same formula we used to calculate Days Sales Outstanding