Australian retailers have had varied performance against global economic uncertainty and cost pressures on business. Analysing how a company operates against it peers proves to be helpful in such a context. The following information (in $ million) was extracted from the audited financial statements for the year 2021 (assuming that a year has 365 days): Sales Accounts Cost of goods sold payable Current liabilities Inventory Accounts receivable Collins Food Limited 867.46 305.65 123.81 193.24 213.39 53.13 (CKF) Temple & Webster 658.71 196.24 63.28 105.74 531.58 94.46 Group Ltd (TPW) D Discuss which company is managing their inventory and accounts receivable more efficiently. You must support your discussion with relevant calculations