The following month of April (30 days) financial information was reported by three furniture building companies. Calculate the cash-to-cash cycle time for each of the following furniture building companies: Craig Custom Couch Builders, Tom's Tables, and Jefferson Emerald Design. Which company managed its cash flow best in April?

	Net Revenue	Cost of Revenue (%)	Raw Goods Inventory	WIP Inventory	Finished Goods Inventory	Account Receivable	Accounts Payable
Craig Custom Couch Builders	11000	0.8	540	268	280	2680	4100
Tom's Tables	18000	0.75	680	140	600	3210	3200
Jefferson Emerald Design	8000	0.85	240	200	180	2200	2400