Based on the following information about firms A and B and assuming that both firms have no other operating revenues than sales; which is the difference in the defensive interval ratio between Firm A and Firm B?:

FIRM A FIRM B

Sales 10,000,000 12,000,000

Cash 300,000 150,000

Receivables 60,000 30,000

Gross Profit 2,095,000 3,095,000

Operating Income 1,000,000 2,000,000

a) 30

b) 60

c) 70

d) 35

e) 38