Stratosphere Wireless is examining its cash conversion cycle. The company expects its cost of goods sold, which equals $60$ percent of sales, to be $$288,000$ this year. Stratosphere normally turns over inventory $20$ times per year, accounts receivable is turned over $12$ times per year, and the accounts payable turnover is $40.$ Assume there are $360$ days in a year.

a$.$ Calculate the cash conversion cycle. Round your answer to the nearest whole number.

days

b$.$ Calculate the average balances in accounts receivable, accounts payable, and inventory. Round your answers to the nearest dollar.

Accounts receivable: $

Accounts payable: $

Inventory: $