An analyst gathered the following data for two companies in the same industry:

	Company A	Company B
Days sales outstanding	24	30
Days of inventory on hand	25	31
Number of days payables	44	40
Current assets	$182,000	$189,000
Total assets	$401,000	$569,000
Current liabilities	$60,000	$66,000
Total liabilities	$329,000	$450,000
Shareholders' equity	$132,000	$121,000

Which of the following is the most appropriate conclusion the analyst can make? Compared to Company B, Company A:

a) has a longer cash conversion cycle.

b) in more liquid.

c) has more financial risk.