You try to evaluate Walmart asset management efficiency and collect the following information from its latest financial statements: Revenues of $200,761 million, Costs of $145,929 million, Accounts Receivables of $1,780 million, and Inventory of $12,500 million.

1. compute inventory turnover ratio

inventory turnover ratio= 11.67

2. compute receivable turnover ratio

3. Consider that Target has an inventory turnover of 10.20 and the receivable turnover ratio of 90.75. Did Walmart outperformed or underperformed Target? What would you recommend to Walmart?