Use the picture of account sheet to answer the following questions.

$21)$ Assume all variables are the same as question #$20,$ except that management has developed and invested in processes that increase the inventory turnover rate to $14.$ What would the average inventory be in this scenario?Choose one of the answers below:

$-$$$400,000$

$-$$$500,000$

$-$$$700,000$

$-$$$600,000$

$22)$ Would managements' investment in processes to increase the inventory turnover rate increase cash or decrease cash, and by how much? Choose one of the answers below:

$-$Decrease by $$100,000$

$-$Increase by $$200,000$

$-$ Increase by $$300,000$

$-$Increase by $$500,000$