Based on the financial statement for the ended 2019, TESCO and Giant showed following information (all values are in millions of dollars): TESCO GIANT Sales (Income Statement) 482,130 73,785 Cost of Goods Sold (Income Statement) 360,984 51,997 5,624 779 Accounts Receivable (Balance Sheet) 44,469 8,601 Inventory (Balance Sheet) You are required i) Calculate for each firm the ratio of accounts receivable in days? ii) Calculate for each firm their respective inventory turnover? iii) Comment, as to which firm managing their accounts receivable and inventory more efficiently