The following data were computed based on Ross Companys performance in the current and previous years. Industry performance data are presented as well.

	20x6	20x5	Industry
Current ratio	1.80	2.20	1.50
Quick ratio	0.92	1.13	0.90
Days sales outstanding	18.55	18.80	18.00
Inventory turnover	10.00	10.70	12.00
Total asset turnover	2.00	2.30	2.40
Working capital turnover	13.30	14.50	11.80
Gross profit margin	25%	27.4%	29.3%
Net profit margin	5%	5.8%	6.5%
Return on total capital	19.4%	21.1%	22.4%
Return on common equity	21.1%	24.1%	19.8%
Debt-to-equity	80.9%	99.4%	35.7%
Interest coverage	7.00	5.90	9.20

Mike, Belle, and John made the following conclusions regarding Ross:

Mike	Total asset turnover is slightly lower than last year and the industry average. The current ratio indicates lower liquidity levels compared to last year and more liquidity than the industry average.
Belle	Inventory management by the company is efficient, as evidenced by its inventory turnover. Its DSO is higher than industry benchmarks, despite being a bit lower compared to last years.
John	Working capital turnover is lower than last year but still above industry average. The quick ratio is lower than last year and is in line with the industry average.

Who among the three is least likely to be accurate?

	a.	Mike
	b.	Belle
	c.	John