Which of the following statements is correct:

A. In general, it is better to have a low inventory turnover rate than a high one, a low one indicates that a firm has adequate stock and thus will not lose sales as a result of running out of stock

B. A decline in the firms inventory turnover ratio suggests that it is both improving both its inventory management and its liquidity position

C. The days sales outstanding ratio tells us how long it takes on average to collect after a sale is made. The dso can be compared with the firms credit firms to get an idea of whether customers are paying on time.

D. The more conservative the firms management is, the higher the firms total debt to capital ratio is like to be.

E. If a firms fixed asset turnover ratio is significantly lower than the average for its industry, then it could be that the firm used its fixed assets very efficiently or its operating at over capacity and should probably add fixed assets