=+SA 7-4 Inventory ratios for Dell and HP Tiffany Co. is a high-end jewelry retailer, while Amazon.com uses its e-commerce services, features, and technologies to sell its products through the Internet. Recent balance sheet inventory disclosures for Tiffany and Amazon.com (in thousands) are as follows:

End-of-Period Beginning-of-Period Inventory Inventory Tiffany Co. $1,214,622 $1,060,164 Amazon.com 877,000 566,000