Use the following information in $000 extracted from Sussex Incs financial statements to answer Q3a and Q3b.

2020 2019 2018 Sales $112.5 $96.3 $80.5 Cash 34.8 35.6 36.3 A/R 110.5 101.3 92.1 Inventory 108.1 93.5 77.5 A/P 114.8 99.5 76.5

Q3a. Compute trends in the acounts using 2018 as base year. Round figures to one decimal place. [2 marks]

2020 2019 2018 Sales Cash A/R Inventory A/P

Q3b. Interpret the trends and identify specific aspects of the business that need particular attention in 2021. [2 marks]