The following amounts are summarized from information included in a company's 2020 annual report (in millions of dollars).

Bill	2020
Sales	$21,852
cost of goods sold	13.663
Accounts receivable, average balance	283
Inventory, average balance	631
Accounts payable, average balance	409

Required

a. Transfer of accounts payable

b. Average number of days unpaid

c. Cash conversion cycle