1: To improve the company's operating performance, you might:*

a. Reduce slow sellers in inventory to improve the Average (days of sales) in Inventory.

b. Increase available Working Capital, so that it does not constrain operations at any time.

c. Improve collections effort until the Average Collection Period approaches the number of days of commercial credit offered on invoices.

d. Drag out paying Accounts Payable to conserve cash, rather than always paying on time.