In comparing the above results to the previous years results, the company found that the previous years asset turnover rate was 3.0 times. Which of the following might best explain the difference in results?

Please provide your answer from the following

	1	Gross margin went down in the current year
	2	Inventory went up in the current year
	3	Transportation expense went up in the current year
	4	Accounts receivable went down in the current year

SALES GROSS MARGIN 300,000 STRATEGIC PROFIT MODEL 100,000 COST OF GOODS 200,000 PROFIT PROFIT MARGIN VARIABLE EXPENSES TOTAL EXPENSES 25,000 SALES 60,000 FIXED EXPENSES RETURN ON ASSETS 35,000 NVENTORY 10,000 SALES ASSET TURNOVER CURRENT ASSETS ACCOUNTS REC 30,000 10,000 TOTAL ASSETS E FIXEDASSETS OTHER CURRENT 105,000 10,000