The income statement and additional data of Specialized Services, Inc., follow: Year Ended November 30, 2018 Revenues: Sales revenue $307,000 Dividend revenue 9,000 Total revenues $316,000 Expenses: Cost of goods sold $102,000 Salaries expense 40,000 Depreciation expense 28,000 Advertising expense 12,000 Interest expense 2,000 Income tax expense 8,000 Total expenses 192,000 Net income $124,000 . Additional data: Data from the comparative balance sheet follow: November 30 2018 2017 Current Assets: Cash. . . . . . . . . . . . . . . . . . . . $94,000 $20,000 Accounts receivable. . . . . . . . 49,000 59,000 Inventory. . . . . . . . . . . . . . . . . 40,000 30,000 Current Liabilities: Accounts payable. . . . . . . . . . $36,000 $30,000 Accrued liabilities. . . . . . . . . . 5,000 17,000 . Requirement 1. Calculate the cash conversion cycle for Specialized Services. Round all calculations to two decimal places. Assume all sales are on credit. (Use a 365-day year for computations. Do not round any intermediary calculations, but then round each amount you enter into the table below to two decimal