ance Berkman is the controller of Saturn, a dance club whose year-end is December 31. Berkman prepares checks for suppliers in December, makes the proper ournal entries, and posts them to the appropriate accounts in that month. However, he holds onto the checks and mails them to the suppliers in January. What Inancial ratio(s) is(are) most affected by the action to hold onto the checks until January? What is Berkman's purpose in undertaking this activity