QUESTION 9 (10 POINTS). The following selected information is from a company's most recent financial statements: Sales Cost of Goods Sold Interest Expense 2016 2,500 2,240 85 2015 2,400 2,100 85 Cash & Marketable Securities Accounts Receivable Inventories 65 300 200 75 276 174 Accounts Payable Notes Payable 180 184 78 The 2016 cash conversion cycle (using average balance sheet values), in days, is