b. The extracted financial data of Felisha Bhd is presented below: 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)