The following have been extracted from the financial statements of Sunshine plc for the past two years:

$20212022$

$000000$

Sales Revenue $7,8005,550$

Cost of Sales $4,6503,300$

Gross Profit $3,1502,250$

Inventory $1,500650$

Trade Receivables $1,900925$

Trade Payables $1,435800$

$($a$)$ Calculate the following ratios for Sunshine plc in respect of each year and comment on your findings:

$($i$)$ Inventory Days

$($ii$)$ Receivables Days

$($iii$)$ Payables Days