Answer: 110 days
Explanation:
The operating cash cycle is the difference between the operating cycle (accounts receivable and inventory) and the payment cycle (accounts payable)
Days of operating cycle = (Days Accounts Receivable + Inventory days) - Days of Accounts Payable
Inventory days = Days Accounts receivable - Days accounts payable - Days of operating cycle
Inventory Days = 40 - 30 - 120
Inventory Days = 110 days