The following information has been extracted from the published accounts Beef Plc. as 31 December 2004 2003 Sales revenue 22 400 19 500 Cost of sales 16 920 13 650 Gross profit 5,480 6,090 Inventory 1 280 980 Trade receivables 2 460 2 160 Cash 160 240 Bank overdraft 220 160 Trade payables 1 500 1 380 Taxation 190 150 Required: Using the information in the case study above, calculate working capital ratios, operating and cash cycles