Rowan, Inc. has been working on its working capital management. Average inventories are $1,117,808 and average accounts payables are $1,610,960. The firm has $15 million of sale and $12 million of cost of goods sold. Rowan, Inc. calculates the overall Cash Conversion Cycle as 21 days long, then what must be the average accounts receivables amount? $954,877 $1,102,332 O $1,203,455 O $1,479,452 $1,654,221