In fiscal 2010 and 2011 Caterpillars financial statements included the following items. $ Millions 2010 2011 Inventory $ 9,587 $14,544 Receivables 16,899 18,149 Payables 5,856 8,161 Sales 42,588 60,138 Cost of goods sold 28,779 40,831 What was Caterpillars cash conversion cycle? (Do not round intermediate calculations. Round your answer to the nearest day.) Cash conversion cycle days