Halliburton and Baker Hughes operate in the oil field services sector. Refer to the following 2022 financial data for the two companies.

(in millions)	Halliburton	Baker Hughes
Total revenue	$20,297.0	$21,156.0
Cost of sales and services	$16,984.0	$16,756.0
Average accounts receivable	$4,146.5	$5,804.5
Average inventory	$2,923.0	$4,283.0
Average total assets	$22,788.0	$34,744.5
Average accounts payable	$2,737.0	$4,021.5
Average total stockholders equity	$7,330.5	$14,612.0

Compute the following measures for both companies.

(in millions)	Halliburton	Baker Hughes
Days sales outstanding (DSO)	[ Select ] ["48.9", "74.6", "4.9", "59.7", "20.4"]	[ Select ] ["80.1", "3.6", "27.4", "36.4", "100.1"]
Days inventory outstanding (DIO)	[ Select ] ["17.2", "62.8", "58.1", "50.3", "5.8"]	[ Select ] ["74.6", "93.3", "39.1", "25.6", "3.9"]
Days payables outstanding (DPO)	[ Select ] ["16.1", "47.1", "62.1", "58.8", "6.2"]	[ Select ] ["70.1", "87.6", "41.7", "4.2", "24.0"]
Cash conversion cycle (CCC)	[ Select ] ["70.6", "47.1", "78.6", "20.0", "45.0"]	[ Select ] ["94.4", "80.8", "3.4", "105.8", "33.9"]

Based on your calculations above, answer the following additional questions.

Which company better manages its accounts receivable?	[ Select ] ["Baker Hughes", "Halliburton"]
Which company uses its inventory more efficiently?	[ Select ] ["Halliburton", "Baker Hughes"]
Which company better manages its accounts payable?	[ Select ] ["Halliburton", "Baker Hughes"]