Millions of Indian rupees 300 250 200 150 100 50 0 Jan-12 Net Sales Feb-12 Mar-12 Apr-12 May-12 Jun-12 --Accounts Receivable Jul-12 ...... Inventory Aug-12 Sep-12 Oct-12 Accounts Payable Nov-12 Dec-12 Notes Payable Accounts payable became a steady INR25 million per month, this may make it easier for Guna to pay back the short term line of credit provided by the bank. The steady purchases however, made the inventory inversely follow sales since during high sale times, almost all the inventory was