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