Please refer to the financial statements for Roxbury Corporation. Estimate the length of Roxburys cash conversion cycle in 2017.

Roxbury Corporation
2016 and 2017, ($ millions)
INCOME STATEMENT								BALANCE SHEET
	2016				2017				2016				2017
Net sales	$	47,616			$	52,378		Cash & securities	$	951			$	1,046
Cost of goods sold		40,718				44,790		Accounts receivable		6,66				7,333
GS&A expense		6,171				6,788		Inventories		5,236				5,760
EBIT		727				800		Net fixed assets		2,048				2,253
Interest expense		215				255		Total assets	$	14,901			$	16,392
Earnings before tax		512				545		Bank loan	$	392			$	547
Tax		154				164		Accounts payable		7,419				8,161
Net income	$	358			$	382		Long-term debt		2,148				2,551
								Total liabilities		9,959				11,259
								Common stock		1,293				1,293
								Retained earnings		3,649				3,840
								Total equity		4,942				5,133
								Total liabilities & equity	$	14,901			$	16,392