The following table shows income statement and balance sheet data for five U.S. industries in 2017.

INCOME STATEMENT AND BALANCE SHEET FOR 2017 SELECTED U.S. INDUSTRIES FOR 2017 (Figures in $ billions)
	Food				Pharmaceuticals				Oil and Coal				Computers and Peripherals				Food Stores
Income Statement Data:
Sales	$	676.9			$	437.5			$	812.0			$	226.0			$	484.2
Cost of goods sold		606.1				362.4				767.8				209.7				461.0
Balance Sheet Data:
Inventory	$	77.8			$	66.8			$	54.2			$	21.3			$	37.9
Accounts receivable		66.6				78.1				62.8				33.7				17.4
Accounts payable		59.0				52.3				60.3				69.5				33.7

Note: Cost of goods sold includes selling, general, and administrative expenses.

Source: U.S. Department of Commerce, Quarterly Financial Report for Manufacturing, Mining, Trade Corporations, and Selected Service Industries, Quarter 3, issued December 2017.

Calculate the cash cycle for each industry. (Negative amounts should be indicated by a minus sign. Use 365 days a year. Do not round intermediate calculations. Round your answers to 1 decimal place.)

Food Pharmaceuticals Oil and Coal Computers and Peripherals Food Stores Cash cycle (in days)