Please answer the below questions based on the selected financial data: CVS Health Corp Selected Financial Data FY 2022 FY 2021 FY 2020 Net Revenue 322,467 292,111 268,706 Cost of Goods Sold 196,892 175,803 163,981 Net Income 4,149 7,910 7,179 Beginning Inventory 17,760 18,496 17,516 Ending Inventory 19,090 17,760 18,496 Beginning Owner's Equity 75,381 69,701 64,170 Ending Owner's Equity 71,315 75,381 69,701 Beginning Total Assets 232,999 230,715 222,449 Ending Total Assets 228,275 232,999 230,715 Preferred Stock Dividend (a) Please calculate the Inventory Turnover in Days for FY 2020, 2021, and 2022. Please calculate the Days in zero-decimal places (15% ) (b) Were there an improvements in efficiencies from FY 2020 to FY 2021, and from FY 2021 to FY 2022? You must answer in more than 50 words and must include the changes in Cost of Goods Sold and Average Inventory (25%) (c) Please provide two recommendations for improvement in the FY 2022 ratio, if any (10%).