ABC Co. is a small fruit and vegetable grocer. ABC Co. is concerned that sales have been down over the past three quarters. As the company accountant, you decide to perform some analysis to uncover the source of the problem. You gather the following data from the accounting records by quarter: Quarter COGS Beginning Inventory Ending Inventory 1 $300,000 $40,000 $20,000 2 $455,000 $20,000 $92,500 3 $530,000 $92,500 $120,200 Required: Use the information above to draw some conclusions using inventory turnover and days sales turnover to discuss the financial impact of your analysis the management.