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If, in 1999, General Mills business performed as reported but had an ITO of 7.8 instead of 6.1, how much less cash would have been

If, in 1999, General Mills business performed as reported but had an ITO of 7.8 instead of 6.1, how much less cash would have been tied up in inventory? What would its new ROA have been if this cash was used to pay down debt. Assume a marginal tax rate of 30% on income and an interest rate of 3% on debt

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