You're analyzing the inventory turnover ratios of three companies to assess their inventory management efficiency.

Company A: Coca-Cola Company

Year	Cost of Goods Sold ($)	Average Inventory ($)	Inventory Turnover Ratio
2021	$12.5 billion	$3.5 billion	?
2020	$11.8 billion	$3.2 billion	?
2019	$11.2 billion	$3.0 billion	?

Company B: Nike, Inc.

Year	Cost of Goods Sold ($)	Average Inventory ($)	Inventory Turnover Ratio
2021	$15.6 billion	$4.2 billion	?
2020	$14.3 billion	$3.8 billion	?
2019	$13.8 billion	$3.5 billion	?

Company C: Procter & Gamble Co.

Year	Cost of Goods Sold ($)	Average Inventory ($)	Inventory Turnover Ratio
2021	$25.1 billion	$7.5 billion	?
2020	$23.8 billion	$7.2 billion	?
2019	$22.6 billion	$7.0 billion	?

Requirements:

• Calculate the inventory turnover ratio for each company for each year.
• Analyze the trend in inventory turnover over the three-year period.
• Discuss potential implications of inventory turnover ratios for operational efficiency.