The balance sheet and income statement for Rocket Corporation are as follows: Balance Sheet as of December 31, 2019 ASSETS LIABILITIES & EQUITY Cash & marketable sec. $3,500 Accounts payable $38,000 Accounts Receivable 47,000 Taxes payable 9,000 Inventory 13,000 Short-term borrowings 20,500 Total current assets $63,500 Total current liabilities $67,500 Net P,P & E $452,000 Long-term debt $200,000 Total liabilities $267,500 Common stock at par $80,000 Additional paid-in capital $45,000 Retained earnings $123,000 TOTAL ASSETS $515,500 TOTAL LIABILITIES & EQUITY $515,500 Income Statement for the year ending December 31, 2019 Sales $750,000 Cost of goods sold 540,000 Gross profit $210,000 S, G & A 115,000 Operating profit $95,000 Interest expense 14,994 Earnings b4 tax $80,006 Income tax 20,002 Net Income $60,005 Rockets stock was selling for $7 a share at the end of 2019, and there were 95 thousand shares outstanding. Rocket paid dividends of $0.5 a share in 2019 . Calculate Rockets Cash Conversion Cycle for 2019.

A. -3 days

B.

32 days

C.

6 days

D.

57 days

Please show work, I would like to see why I am getting figures so different from the options