Which of the following companies is the most likely suspect for managing earnings higher in Q4 of This Year?

	Fiscal Quarter	YoY change in Revenue	YoY change in Accounts Receivable	YoY change in Cash Collected	Days A/R	TT Revenue/ Employees
ActiveLab Inc	Last Year Q4	20.4%	21.0%	23.4%	76.65	108.1
ActiveLab Inc	This Year Q4	53.2%	70.4%	42.6%	75.41	108.6
Akita Ltd	Last Year Q4	49.7%	47.1%	54.1%	82.87	115.5
Akita Ltd	This Year Q4	27.5%	31.9%	25.4%	82.25	139.8
HealthyDog Corp	Last Year Q4	10.4%	11.3%	5.0%	88.36	115.9
HealthyDog Corp	This Year Q4	29.8%	57.5%	9.1%	84.29	139.8
Jack Russell Pty	Last Year Q4	50.1%	50.9%	75.4%	81.22	107.2
Jack Russell Pty	This Year Q4	25.8%	24.9%	67.7%	84.41	83.8
Pugporium Co	Last Year Q4	20.9%	27.2%	10.3%	75.58	150.7
Pugporium Co	This Year Q4	34.8%	41.0%	56.4%	79.82	135.8

Select one of the following answers;

Akita Ltd

HealthyDog Corp

Jack Russell Pty

ActiveLab Inc

Pugporium Co