Strategic Assessment of Risk Using the Balance Sheet Please compare the trend in financial performance between 2021 and 2022. Which Balance Sheet item(s) would you consider a red flag that this company might have potential problems down the road? \begin{tabular}{c|l|r|r|} \hline Yes & Revenue Growth & 2021 & 2022 \\ \hline No & EPS Growth & 15% & 12% \\ \hline Yes & DSOs & 15% & 10% \\ \hline No & Inventory Turns & 120 & 180 \\ \hline No & Interest Coverage & 10.0x & 5.0x \\ \hline Yes & Debt / Capital & 3.0x & 0.5x \\ \hline \end{tabular} $100 increase in Accounts Receivable You are trying to reduce your 'Operating Cycle'. Which do you want to happen? Accounts Receivable rise