For each of the following transactions, indicate the effect on working capital requirement as
either an "INCREASE" or "DECREASE"
A.	More customers pay with cash instead of credit.
B.	More of raw materials is paid for with cash.
C.	More prompt pay discounts are offered to customers.
D.	More finished goods are produced for order.
Below are selected accounting data of five U.S. firms:
$ in millions		Firm 1	Firm 2	Firm 3	Firm 4	Firm 5
Revenue		$428	$3,498	$27,235	$21,870	$166,809
Accounts Receivable		$78	$63	$0	$5,385	$1,341
Inventories		$299	$84	$0	$3,463	$19,793
Prepaid expenses		$4	$100	$0	$0	$1,366
Other current assets		$0	$0	$76,029	$108	$0
Accounts payable		$25	$196	$0	$2,272	$13,105
Accrued expenses		$7	$262	$0	$1,905	$7,290
Other current liabilities		$14	$741	$162,278	$2,037	$0
Required:	For each of the firms, compute the following:
				Firm 1	Firm 2	Firm 3	Firm 4	Firm 5
Working Capital Requirement
working capital requirement to revenue ratio
collection period in days (use 365 day yr)
inventory turnover (using revenue rather than cost
	of goods sold).
Of the following firms, which company is Firm 1, Firm 2, Firm 3, Firm 4, and Firm 5? Explain your choice.
Firm			Industry
Wal-Mart Stores, Inc.			Retail (non-grocery)
The Robert Mondavi Corp.			Beverages (alcoholic)
Dow Chemical Company			Chemical manufacturing
Bank One Corp.			Money / Banking
Carnival Corp.			Recreational (cruises)