b. The extracted financial data of Felisha Bhd is presented below: 2021 2020 RM RM Sales (net) Cost of goods sold 2,400,000 2,000,000 1,800,000 1,900,000 Accounts receivable 300,000 450,000 336,000 400,000 Inventories In the year 2021, the industry average for accounts receivable in days' is 25 days and the inventory turnover ratio is 7 times. Use 365 days a year. Required: Evaluate the efficiency of accounts receivable and inventory of Felisha Bhd in the industry for 2021 and suggest one strategy for future improvement. Support your evaluation with calculation. (15 marks)