Note the industry average ratios below:

A$/$R days $($based on average balances$)=57$ days

A$/$P days $($based on average balances$)=23$ days

Current ratio $($based on ending balance$)=1\mathrm{.}8$x

Based on Acme$$s A$/$R days, A$/$P days and Current ratios for the nine months ending September $30,2017,$ which of the following conclusions is most accurate? Assume $273$ days in the nine months ending September $30,2017$ and $365$ days in the year.

Compared to the industry average:

Acme has more favorable collection terms but less favorable payment terms with vendors.

Acme has more favorable collection terms and more favorable payment terms with vendors.

Acme has less favorable collection terms and less favorable payment terms with vendors.

Acme has less favorable payment terms with vendors and a less favorable current ratio.

Acme has less favorable collection terms and less favorable current ratio.