Negus Enterprises has an inventory conversion period of 61 days, an average collection period of 46 days, and a payables deferral period of 26 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. days

b. If annual sales are $4,526,000 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.