Inmoo Companys average age of accounts receivable is 38 days, the average age of accounts payable is 40 days, and the average age of inventory is 69 days. Assuming a 365-day year, what is the length of its cash (conversion) cycle?

	1.	80 days
	2.	67 days
	3.	55 days
	4.	64 days
	5.	76 days