Which of the following is NOT a way to safeguard controls? O A) mandatory vacations B) keeping accurate financial records C) rotating employees into different job position D) purchasing a fidelity bond Question 3 (6 points) The comparative financial statements of Walters Company for 2019, 2018, and 2017 contain the following selected data: 2019 2018 2017 Cash and Cash Equivalents $80 $75 $60 Short-Term Investments 100 100 100 Accounts Receivable, net 230 225 250 Inventory 500 400 300 Prepaid Insurance 50 60 70 Accounts Payable 200 200 200 Interest Payable 300 200 100 Short-Term Note Payable 1,000 500 200 Long-Term Note Payable 1,000 500 100 Net Cash Sales 2,000 1,500 1,000 Net Credit Sales 2,000 1,900 1,800 Compute the following ratios for 2019 and 2018 and indicate which ratios improved and which ratios deteriorated: a. Quick ratio b. Days' sales outstanding