The following table information represents the financial statements for the Genatron Manufacturing Corporation for the years 2013 and 2014: Selected Balance Sheet Information: Category 2013 2014 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 2013 2014 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 Genatrons operating cycle and cash conversion cycle for 2013 and 2014. Why did they change between these years?