Q 12.32: 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 11.7% 11.1% 10.6% 9.4% receivable 8.1% Raw material 7.0% 5.6% 7.4% inventory Finished goods 6.2% 5.6% 5.3% inventory Alvin's common size analysis shows that 5.1% A collection policies may have to be changed. B raw materials are being used more efficiently. finished goods are becoming more difficult to sale. D raw material purchases have constantly risen