Luther Industries had sales of $980 million and a cost of goods sold of $560 million in 2020. A simplified balance sheet for the firm appears below:

Luther IndustriesBalance SheetAs of December 31, 2020 (millions of dollars)

Assets			Liabilities and Equity
Cash	25		Accounts payable	60
Accounts receivable	85		Notes payable	425
Inventory	90		Accruals	45
Total current assets	200		Total current liabilities	530
Net plant, property, and equipment	6,100		Long term debt	2,725
Total assets	6,300		Total liabilities	3,255
			Common equity	3,045
			Total liabilities and equity	6,300

Please use the table above to answer following questions

(1) What is Luther's Inventory days ?

(2) What is Luther's Accounts Receivable days ?

(3) What is Luther's Accounts Payable days ?

(4) What is Luther's cash conversion cycle?

(5) What is Luther's Operating Cycle?