Company A tends to have most of its sales in the fourth quarter and does a large percentage of sales on a credit basis. Company B also sells primarily on credit, but most of its sales come in the first and second quarter. An analyst looks at their Receivables days from the annual balance sheet and income statement and notices that company A has a much higher Receivables days outstanding. The analyst concludes that Company A is doing a poor job of managing its accounts receivable. Is the analyst correct? Explain? Which company would likely have a higher inventory turnover ratio and why