Part O

O$1$ Calculate the accounts receivable turnover ratio over a $2-$year period and comment on the change in

the result obtained. $(6$ pts$)$

EXPLANATIONSO$4$ Calculate the average inventory turnover over a $2-$year period and comment on the evolution of

the result obtained. $(6$ pts$)$

EXPLANATIONS$1$ Prior$-$year figures adjusted $($see disclosures on IFRS $17$ in the "Effects of new and amended IFRSs" section$).$