Clay’s Forging at Canal Fulton wants to determine its inventory management performance during its past year of operations. Refer to the following information provided by the company:

Inventory on hand at beginning of the year = $273,000

Inventory on hand at end of the year = $290,000

Annual cost of goods sold = $1,790,000

Average annual accounts receivable = $45,500

Annual credit sales = $102,000

Beginning-of-year accounts payable = $227,500

End-of-year accounts payable = $316,200

Total annual purchases = $1,575,000

Based on the above information, calculate the inventory days of supply (IDS).

Based on the above information, calculate the days of receivables outstanding (DRO).

Based on the above information, calculate the days of payables outstanding (DPO).

Based on the above information, calculate the cash-to-cash cycle time (CCCT).