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Nelson Corp. has $16.8 million of average inventory, $4.0 million of average trade receivables, $5.2 million of average trade payables, an annual cost of sales

Nelson Corp. has $16.8 million of average inventory, $4.0 million of average trade receivables, $5.2 million of average trade payables, an annual cost of sales of $26.5 million and annual sales of $48 million. What is the cash conversion cycle of this firm? Please round your final answer to the nearest integer.

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