The Polyana Shoe Store Had Sales Last Year of $50,000,000

The Polyana Shoe Store had sales last year of $50,000,000 based upon a cost of goods sold of $40,000,000. Polyana also has inventory, accounts receivable, and accounts payable of $5,000,000, $7,000,000, and $9,000,000, respectively.
-What is Polyana's cash conversion cycle period?

A) .365 days
B) 2.740 days
C) 14.600 days
D) 133.225 days