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

Calculate the cash cycle for each industry.

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	$	665.9			$	426.5			$	801.0			$	215.0			$	473.2
Cost of goods sold		595.1				351.4				756.8				187.7				450.0
Balance Sheet Data:
Inventory	$	66.8			$	55.8			$	43.2			$	10.3			$	26.9
Accounts receivable		55.6				67.1				51.8				22.7				6.4
Accounts payable		48.0				41.3				49.3				36.5				22.7

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.