Marshall Inc. recently hired your consulting firm to improve the company's performance. It has been highly profitable but has been experiencing cash shortages due to its high growth rate. As one part of your analysis, you want to determine the firm's cash conversion cycle. The company has annual sales of $7,000,000 and its cost of good sold is 80% of sales. The accounts receivables and inventory accounts for 30% and 20% of sales respectively. Assuming 365- day per year, what is the firm's present cash conversion cycle if the accounts payable deferral is 28 days