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b) 86 days c) 172 days d) 129 days 2. The following events have been projected: A. Cash sales and collections from customers totaling $980,000 B. Cash payments for operating expenses of $560,000 C. Cash payments for income taxes and interest expense of $45,000 D. Cash payments of prior period accruals of $80,000 E. Borrowed $50,000 cash by issuing a note payable