During the audit of a dealership selling only new luxury automobiles, the auditors calculated the year 2

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During the audit of a dealership selling only new luxury automobiles, the auditors calculated the year 2 and year 1 ratios in the table below.
During the audit of a dealership selling only new luxury

Select the most reasonable explanation the controller will provide relating to year 2 for each change. An explanation may be used once, more than once, or not at all. Consider each ratio independently?

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