Q 12.30: 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 10.19 11.9% 12.1% 12.4% receivable Raw material 7.0% 7.6% 7.896 8.09 inventory Finished goods 5.2% inventory 4.6% 5.3% 5.496 Alvin's common size analysis shows that A inventory management improved over the period as a result of better control over raw material inventory. B inventory management deteriorated over the five years as a result of poor control over finished raw material inventory. receivables are becoming easier to collect. D inventory management improved over the period as a result of better control over finished goods inventory