4- Suppose that you are an auditor of a company. You have the following information: - Accounts receivable turnover rate is 5 tat the end of the yeat- - inventory turnover rate is 2 (at the end of the yean. - Accounts payable turnover rate is 1 (at the end of the yeat). - Begigniog balance of inventary is 120.000TL. - Beginning and ending balances of accounts payables are 42Q,000 TL and 300.000TL, respectively. - The ocid-test ratio at the beginning of the year was 50%. - All sales are on credit. - Beginning and ending balances of cash and cash equivalents are 100.000TL and 80.000TL respectively. You do not understand the relevance of cash and cash equivalents in this case and ask your senior about it. Your senior tells you that the "cash turnover rate" at the end of the year is 4 and it is defined as "net sales / cash and cash equivalents". Your senior also warns you not to forget to take the averages in the denominators when applying the appropriate formulas. Using the above information, you find the non-cash working. capitalof the company at the end of the year as a. 20,000TL b. 22000TL c. 24.000TL d. 26.000TL