At your first meeting with the Finance Director of a new client, they tell you that "business is so good we can barely keep up with orders! Luckily we took on a short-term loan at the beginning of the year to upgrade our factory". Which of the following results of analytical procedures is least consistent with the Finance Director's statement? 0 a. An increase in the gross profit ratio from 0.33 to 0.40 O b. An increase in the inventory turnover ratio from 4 to 5.00 times a year. 0 c. An increase in the quick ratio from 0.8 to 0.88 0 d. An increase in the net profit ratio from 0.15 to 0.17