Wango Sales Inc. comparative income statement and balance sheet 2011 and 012. Data Table: COGS: 2012 2011 $2950,000 $3,445000 Avg. A/R @295,000 $ 265,000 Requirements: 1. Calculate the company's payable turnover and days payable outstanding ( DPO) for 2011 and 2012. (Give the formula use) 2. On the basis of this computation alone has the company liquidity position (a). Improved (b). Deteriorated during 2012