Listed below are results a$,$b$,$ and c for analytical procedures related to invntory and several possible

explanations.

For results $($a$),($b$),$ and $($c$),$ select the explanation that is most likely to be consistent with the change described. Explanations may be used once,

more than once, or not at all.

Explanation: $(1)$ Inventory increased as of year$-$end.

$(2)$ Debt outstanding increased.

$(3)$ A larger percentage of sales occurred during the last month of $20$x$8,$ as compared to $20$x$7.$

$(4)$ Interest expense increased during $20$X$8$ due to the acquisition of new debt.

$(5)$ The percentage of tax included in the provision for income taxes for $20$x$8$ is less than the percentage used in $20$x$7.$

$(6)$ Increases in costs of purchases were not completely passed on to customers through higher selling prices.

$(7)$ Owners' equity increased due to retention of profits.

$(8)$ Interest expense increased during $20$X$8.$

$(9)$ A significant amount of long.term debt became current at the end of $20$x$8.$

a$.$ Inventory turnover $($as measured by cost of goods sold$/$ending inventory$)$ went from $7\mathrm{.}95$ in $20$x$7$ to $10\mathrm{.}52$ in $20$X$8.$ Which of the

explanations is consistent with the change in inventory turnover?

b$.$ Net income increased in $20$X$8.$ Which of the explanations is most consistent with the changes in net income?

c$.$ The gross profit percentage $($gross profit$/$revenue$)$ changed from $\mathrm{.}166$ in $20$X$7$ to $\mathrm{.}154$ in $20$X$8.$ Which of the

explanations is consistent with the change in gross profit percentage?

Provide the number of the explanation for each result as follows:

a$.$