The following table information represents the financial statements for the Genatron Manufacturing Corporation for the years 2016 and 2017:

Selected Balance Sheet Information:

Category 2016 2017

Cash $50,000 $40,000

Accounts receivable 200,000 260,000

Inventory 450,000 500,000

Total current assets $700,000 $800,000

Bank loan, 10% $90,000 $90,000

Accounts Payable 130,000 170,000

Accruals 50,000 70,000

Total current liabilities $270,000 $330,000

Long-term debt, 12% 300,000 400,000

Selected Income Statement Information:

Category 2016 2017

Net sales $1,300,000 $1,500,000

Cost of goods sold 780,000 900,000

Gross Profit $520,000 $600,000

Net income $93,000 $114,000

Calculate Genatron's operating cycle and cash conversion cycle for 2016 and 2017. Why did they change between these years?