INCOME STATEMENT AND BALANCE SHEET FOR 2015 SELECTED U.S. INDUSTRIES FOR 2015 (Figures in $ millions)
	Food				Pharmaceuticals				Oil and Coal				Computers and Peripherals				Food Stores
Income Statement Data:
Sales	$	676.7			$	396.8			$	1,049.2			$	206.1			$	463.7
Cost of goods sold		614.2				328.9				990.6				166.3				439.8
Balance Sheet Data:
Inventory	$	64.1			$	52.4			$	49.5			$	8.8			$	25.1
Accounts receivable		51.4				60.6				73.2				20.2				5.7
Accounts payable		41.8				39.2				76.3				28.3				21.6
Note: Cost of goods sold includes selling, general, and administrative expenses. Calculate the cash cycle for each industry. (Round your answers to 1 decimal place.)