Using the definitions of the ratios given in the L$3$V$3-$ Inglis' Steel Mills $-$ Financial Analysis $-$ Completed Excel file for this question.

A firm has sales of $$10,000,$ A$/$R of $$1,200,$ Inventory of $$2,000$ and $\frac{A}{P}$ of $$1,400.$ What is the Cash Cycle for this firm in days?

$60\mathrm{.}1$

$43\mathrm{.}6$

$51\mathrm{.}1$

$65\mathrm{.}7$