Nirmala Textile is planning to purchase raw materials on 1st January 2021 and the payment will be on credit term net 60. The goods will be sold on 15 February 2021. Meanwhile, total initial outlays and account receivables of the company are RM 650,000 and RM 35,000 respectively. The annual sales of the company are RM 450,000 with 30% of it is on credit. Assume there are 360 days in a year. Calculate: Cash Conversion Cycle (Cash Cycle) for Nirmala Textile