6) In 2021, Spiced Cider Ltd. (SCL) reported product sales of $1.435,600 and accounts receivables of $ 158,800. In 2020, product sales were $1,169,800 and accounts receivables were $ 142,800. Required (6 marks): a) Assuming that 80% of sales were made on account (with the remaining 20% of sales being cash sales) what was SCL's A/R turnover ratio for 2021? b) What does this ratio mean in general? c) Comment on SCL's performance assuming that industry average for A/R turnover is 10