Negus Enterprises has an inventory conversion period of 51 days, an average collection period of 38 days, and a payables deferral period of 27 days. Assume that cost of goods sold is 80% of sales. Assume a 365-day year. Do not round intermediate calculations.

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

days

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.

$

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