25 31 An analyst gathered the following data for two companies in the same industry: Company A Company B Days sales outstanding 24 30 Days of inventory on hand Number of days payables 44 40 Current assets $182,000 $189,000 Total assets $401,000 $569,000 Current liabilities $60,000 $66,000 Total liabilities $329,000 $450,000 Shareholders' equity $132,000 $121,000 Which of the following is the most appropriate conclusion the analyst can make? Comaped to Company B, Company A: O a. in more liquid. O b. has more financial risk. c. has a longer cash conversion cycle