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Why could the inventory turnover ratio be relevant for a restaurant but not for a law firm whereas the accounts receivable turnover ratio may be

Why could the inventory turnover ratio be relevant for a restaurant but not for a law firm whereas the accounts receivable turnover ratio may be relevant for a law firm but not a restaurant? a.Inventory is likely a significant asset for both the restaurant and the law firm.
b.Accounts receivable is likely a significant asset for both the restaurant and the law firm.
c.Neither inventory nor accounts receivable is likely to be a significant asset for either enterprise.
d.The restaurant's balance sheet likely reports inventory but not accounts receivable whereas the law firm's balance sheet probably reports accounts receivable but not inventory.

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