a. Is the restaurant becoming more efficient in the collection of its account receivable? b. Over the years has more or less money been invested in inventory? c. Has the working capital increased since 2020 ? d. If the business wishes to use a long-term loan to expand business, would it be easier to find a lender now than it would have been 3 years ago? e. During the period, has the liquidity of the business improved? f. If the business wishes to seek equity finance, would it be easier now than three years ago