. Day's cash in inventories - The day's cash in inventories increased from 52 days in 2018 to 70.6 days in 2019. As a result, it takes longer period to convert inventory into cash. This constrains the cash flow and curtail the company's operations. It could also cause obsolete inventory. The company therefore need to adopt a valuation method for its inventory. Accounts Receivable - The substantiality increased from $301,713 in 2019 to $425, 755. The significant increase is a risk to credit sales as they would turn to doubtful debts and be written off. Business should use a stringent approach to allow credit such as having guarantors incase a client fails to pay. its in 2019 but cash