Which statement correctly describes the relationship between the Inventory days and loan return?

a. The lower the Inventory days, the higher the financial risk and the lower the loan return.

b. The higher the Inventory days, the higher the financial risk and the higher the loan return.

c. The higher the Inventory days, the lower the financial risk and the lower the loan return.

d. The lower the Inventory days, the lower the financial risk and the higher the loan return.