Exhibit $3$

Comparative Income

Statement$-$Horizontal

AnalysisQUESTION: Analysis of the financial data in Exhibit

$2$

$$and Exhibit

$3$

$$shows Lincoln Company turned over its receivables

$1$

$2$

$.$

$7$

$$times in

$2$

$0$

Y

$6$

$.$

$$TRUE OR FALSE