Mandesa, Inc. has current liabilities of $8,600,000, current ratio of 2.0 times, inventory turnover of 12 times, average collection period of 36 days, and credit sales of $64,600,000. 21 Calculate the value of cash and marketable securities. (Use 365 days a year. Do not round your intermediate calculations. Round your final answer to the nearest dollar amount.) Cash and marketable securities