Problem 12.16 Blackwell Automotive, Inc., reported the following financial information for the last fiscal year. Blackwell Automotive, Inc. Liabilities and Equity Assets Cash and marketable sec. $23,015 Accounts payable and accruals $ 150,000 Accounts Receivable 159,000 Notes payable $ 21,115 Inventories 165,000 Total current assets 358,238 Total current liabilities 171,115 Sales and Costs Net sales Cost of goods sold 910,000 $546,000 Calculate the firm's cash conversion cycle and operating cycle. (Round intermediate calculations and final answers to 1 decimal place, e.g. 15.1.) Blackwell's cash conversion cycle is days and their operating cycle is days