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