The document discusses the importance of creditors in completing the cash cycle for a business. It notes that if a retail store buys stock on 60 days credit, their cash cycle should return cash within 60 days by selling stock to customers on credit and collecting that cash from debtors within the 60 day period. The cash cycle diagrams show the purchase of stock on credit, sale of that stock to customers on credit, collection of cash from debtors, and payment of cash owed to creditors, noting the number of days for each part of the cycle.