=+A9-2 Roan Mountain Fitness Company has completed its fiscal year on December 31, 2008. The audiReceivables and inventory tor’ Steve Berry, has approached the CFO, Tony Brubaker, regarding the year-end receivables turnover and inventory levels ofRoan Mountain Fitness. The following conversation takes place:

Steve: We are beginning our audit ofRoan Mountain Fitness and have prepared ratio analyses to determine ifthere have been significant changes in operations or financial position. This helps us guide the audit process. This analysis indicates that the inventory turnover has decreased from 4.5 to 2.1, while the accounts receivable turnover has decreased from 10 to