Rubio Company computed the following data for 20X2.

Days' sales in receivables (Average Collection Period)	32.0 days
Accounts receivable turnover	12.0 times
# of Days Sales in Receivable (turnover)	30.4 days
Days' sales in Inventory	60.0 days
Inventory turnover	7.1 times
# of Days Sales in Inventory (turnover)	56.2 days

The estimated cash operating cycle is:

	a.	92.0 days
	b.	86.6 days
	c.	88.2 days
	d.	84.6 days
	e.	30.4 days