The CFO magazine conducts annual surveys on companies' working capital management. The most recent one is for year 2020:https://www.cfo.com/cash-flow/2021/06/working-capital-scorecard-a-tumultuous-year/ (if the link does not work, try right-clicking to open in a new window or tab).

(1) According to what we learned in the course and this article, CCC is made up of three metrics. What are the three metrics?

(2) Based on the article, who are the winners and losers? Explain why.

(3) List one takeaway you have learned from the article relating to what we have learned in Ch15.