The information below is extracted from Coles Ltd's 2021 Income Statement and Balance Sheet.

Item	Amount (in $ millions)
Sales	38,955
Cost of Goods Sold (COGS)	30,286
Accounts Receivable	368
Inventory	2,107
Accounts Payable	2,794

Use the following additional information to answer the questions.

Item	No. of days
Inventory Days	25
Accounts Receivable Days	3
Accounts Payable Days	34

Round your numeric answer to the nearest day.You can insert a negative sign (-).

Calculate the Cash Conversion Cycle for Coles Ltd (1 mark). Explain why Coles can achieve this Cash Conversion Cycle (maximum 50