What would be the best way to respond to these comments?

$1.)$ Overall, Apple's reported earnings are a good reflection of its economic activity. Apple's

revenue recognition is in compliance with ASC $606,$ revenue is recognized when control

passes to the customer, allocation of revenue to distinct performance obligations is

based on stand$-$alone selling prices, PP&E is depreciated by using the straight$-$line

method, and FIFO is the cost flow inventory method.

$2.)$ I think Apple's fiscal year $2023$ compared with $2022$ was slightly down. In $2023$ AR

Turnover, inventory turnover, A$/$P turnover, and PP&E turnover ratios were slightly

down whereas DSO, DSI, and DPO days increased. Based on this I think Apple could

have either overproduced its products or the demand for its products decreased or

there was an increase in competition.