The Balance Sheet and Income Statement information for Night Train, Inc for the last two years is presented below. You are a financial manager attempting to identify initial red flags, strengths and weaknesses from just the information below. Which statement best describes the Average Collection Policy (ACP) going from 2019 to 2020 if all Sales are credit sales and credit terms are n/30? BALANCE SHEET Cash 2019 2020 INCOME STATEMENT 2019 2020 75,000 70,000 Sales 275,000 260,000 Marketable Securities 35,000 30,000 Cost of Sales 195,000 190,000 Accounts Receivable 25,000 30,000 Gross Profit 80,000 70,000 Inventory 45,000 55,000 Other Expenses 10,000 15,000 Fixed Assets 420,000 400,000 Earnings Before Total Assets 600,000 585,000 Interest & Taxes 70,000 55,000 Accounts Payable 20,000 40,000 Interest 25,000 20,000 Short-Term Bank Loans 55,000 75,000 Earnings Before Taxes 45,000 35,000 Long-Term Debt 375,000 350,000 Taxes 10,000 7,000 Total Liabilities 450,000 465,000 Net Income 35,000 28,000