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M18 mes to LUIS dilswei. Question 23 OT 50 Question 23 2 points Saved STATEMENT OF CASH FLOW: For Company X, if the beginning inventory is 4,000,000 and the ending inventory is 3,000,000, what is the change in inventory from the beginning of the year until the end of the year? a. 3,000,000 b. 2,000,000 C. 1,000,000 increase d. 1,000,000 decrease e. None of the above Question 24 FINANCIAL RATIOS: Which financial ratio is defined as net credit sales divided by average net accounts receivable? a. Days sales in receivables b. Debt-to-Equity ratio C. Acid-test ratio d. Accounts receivable turnover ratio e. None of the above