3-2. Management efficiency Year Account collection period Inventory holding period 2020 2019 2018 2017 2016 42.96 45.60 56.59 37.56 37.43 84.25 53.94 35.45 0.00 0.00 Account collection period = (Account Receivable) / (Credit Sales / 365) %3D 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?