The following are extracts from the income statement for the year ended 31 December 2009 and the balance sheet as at 31 December 2009. ncome statement for the year ended 31 December 2009 ales revenue ost of sales 000 20,000 +165 17,000 Balance sheet as at 31 December 2008 2009 000 000 urrent assets ,000 5,00 2.500 3 3,000 1.5 200 5 nventories rade receivables nvestments Cash and bank Current liabilities Bank overdraft Trade payables 3,800 1.65 9,000 6 800 1,0 1002 Taxation Dividend (proposed) Assume that sales and cost of sales for the year 2008 were 10% below 2009 levels. a) Inventory turnover days for 2009 are higher or lower than 2008 by-12. b) Average trade payables days for 2009 are higher or lower than 2008 by5v 2e,.leis :3.22 69-21 75 c) Average trade receivables collection days for 2009 are higher or lower than 2008 by d) The operating cycle for 2009 is