$.$ Your consulting firm was recently hired to improve the performance of John Inc, which is highly profitable but has been experiencing cash shortages due to its high growth rate. As one part of your analysis, you want to determine the firm's cash conversion cycle. Using the following information and a $365-$day year, what is the firm's present Operating and cash conversion cycle?

Average inventory $=$$$90,000$Annual sales $=$$$700,000$Annual Cost of goods sold $=$$$380,000$Average accounts receivable $=$$$175,000$Average accounts payable $=$$$30,000$