Income statement data:
Sales	$	6,900
Cost of goods sold		6,100
Balance sheet data:
Inventory	$	680
Accounts receivable		300
Accounts payable		460

Calculate the accounts receivable period, accounts payable period, inventory period, and cash conversion cycle for the above firm: (Use 365 days in a year. Do not round intermediate calculations. Round your answers to 1 decimal place.)

a.	Accounts receivable period	days
b.	Accounts payable period	days
c.	Inventory period	days
d.	Cash conversion cycle	days