Kiwi Limited. manufactures and sells 'kiwiana' items to retail outlets throughout New Zealand. Kiwi Limited was listed on the New Zealand Stock Exchange in late 2018. The following data has been calculated from its financial statements. Industry 2018 2019 Average (2019) Gross Profit Margin 31% 33% 35% Net Profit Margin 8% 9% 8% Return 12% on Assets 11% 12% 2 ay 2 times Current Ratio 1.1 Quick Ratio 1.0x 0.8x times Days debtors 49 (days) 43 46 Days 75 95 inventory days days 60 days (days) Gearing 25% 15% 50% Ratio Interest coverage 6x ratio 8x 4 times What is the most likely reason that the current ratio is increasing while the quick ratio is decreasing? Explain your answer. (Word limit: maximum of 130 words)