Negus Enterprises has an inventory conversion period of $57$ days, an average collection period of $39$ days, and a payables deferral period of $21$ days. Assume that cost of goods sold is $80\%$ of sales. Assume a $365-$day year. Do not round intermediate calculations.

a$)$ What is the length of the firm's cash conversion cycle? Round your answer to the nearest whole number.

b$)$ If annual sales are $$4,124,500$ and all sales are on credit, what is the firm's investment in accounts receivable? Round your answer to the nearest dollar.

c$)$ How many times per year does Negus Enterprises turn over its inventory? Round your answer to two decimal places.