Q 12.29: Alvin's Apple Orchard manages inventory closely to maintain freshness. In the past four years, its current assets have fluctuated with demand and supply of fresh fruits. The following table reproduces selected balance sheet items: 2020 2019 2018 2017 Accounts 11.6% 11.8% 12.2% 13.1% receivable Raw materials 9.0% 7.5% 7.8% 9.1% 5.2% inventory Finished goods 7.0% 7.8% 7.0% inventory Total inventory 16.0% 15.3% 14.8% Peachtree's common size analysis shows that 14.3% A total inventory as a percentage of total assets declined. B its raw material inventory decreased over time. finished goods inventory declined over time. D total inventory as a percentage of total assets increased steadily