3-2. Management efficiency 2020 Year Account collection period Inventory holding period 42.96 84.25 2019 45.60 53.94 2018 56.59 35.45 2017 37.56 0.00 2016 37.43 0.00 Account collection period = (Account Receivable) / (Credit Sales / 365) Notes: If there is no data on "credit sales, use sales data instead. Inventory holding period = (Inventory)/(Cost of goods sold /365) Questions: 6 Are receivables coming in too slowly? Is there too much cash tied up in inventories