Analysis of a company's financial statements: Below are simplified versions of the balance sheet and income statement for Toys by Tom, Inc. Use this information to answer the following question.

A 15% increase in inventory turns for Toys by Tom, Inc. would bring this ratio to ____, suggesting ________ in ________.

A) ?109 days; a deterioration; profitability

?B) 3.9 days; a deterioration; profitability

?C) 4.8 times; an improvement; efficiency

D)?3.9 times; an improvement; efficiency