A financial analyst is given the following ratios for Kentucky Fried Panda Inc. (KFP) and its industry.

Which of the following statements best represent the conclusion that the analyst could draw from these ratios?

A. The firm has a lower level of accounts receivable than does the industry.

B. The firm has a lower level of credit sales than does the industry.

C. The firm collects it credit sales quicker than the industry.

D. The firm has easier credit terms than the industry.

E. The firm is relatively illiquid relative to the industry.

Ratio Firm Industry 45 days Days Sales Outstanding (DSO) 40 days