EfficienciesR'Us Inc. reports the following numbers for 2022: A/R: 60; Inventories: 140; A/P: 700; Sales 3,650; COGS 1,825; Purchases 7,300. The rest of the firms in the industry report an average cash operating cycle of 30 days. We can infer that EfficienciesR'Us is (as compared to other firms in the industry): a. More liquid b. Less liquid c. Has cash tied up in its operating activities for a longer period of time d. Has lower bargaining power