We gather the balance sheet information from Mario Galaxy Co. as the following (in millions):

ITEM

Inventory$5,000

Accounts Receivable$3,600

We also have the following figures (in millions) from the income statement:

Net Sales$23,000

Cost of Goods Sold$16,400

A/P Period45 days

Annual Cash Outlay of $160,000

Suppose there are 365 business days per year.Calculate Mario Galaxy's cash cycle, cash turnover and minimum operating cash.