From the selected account balances below, calculate the missing information using 365 days per year. (5pts) Note: You must show your work to receive credit. Please use 2 decimal places and label your answers clearly. Year-end Inventory Year-end AP Sales Cost of goods sold Operating income 2018 130,000 19,000 510,000 225,000 125,000 2017 120,000 17,500 475,000 215,000 115,000 2016 105,000 15,000 395,000 200,000 103,000 Purchases Average AP AP Turnover (APTO) Days Payables Outstanding (DPO) A. From management's standpoint, explain why the change in AP Turnover is (or is not an improvement? (10pts) B. What effect does the change have on CFo (cash flows from operating activities)? (10pts)