The CFO of Toys4Nuts plc has prepared the following select financials Mar-14 millions 20 90 70 100 100 70 150 Mar-15 millions 30 98 80 120 140 80 150 Average millions 25 94 75 110 120 75 150 Time Inventory Cash in Bank Creditors Debtors Sales (annual) Cost of Goods Sold Buildings (a) Based on the information above, calculate the company's cash conversion cycle Comment on the company's effectiveness in managing its working capital (10 marks) (b) Toys4Nuts is a seasonal business with most of the company's sales occurring in the months of November and December. Suggest ways in which the company could further decrease its cash conversion cycle and what factors might limit the company's (10 marks) ability to reduce the cash conversion cycle further