P$2\mathrm{.}3$ Working Capital Management Ratios$-$Dell Inc.: Review the time$-$series of various working capital management ratios for Dell Inc. $($formerly Dell Computer Corporation$)$ in Exhibit P$2\mathrm{.}3.($Dell designs, develops, manufactures, and sells computer systems and services around the world.$)$

a$.$ Discuss the change in Dell's current and quick ratios over the time$-$series. Is this change "good" or "bad" for Dell? In other words, should Dell try to reverse the trend in its time$-$series of current and quick ratios?

b$.$ Using Dell's component ratios, discuss the change in Dell's trade cash cycle over the time$-$series.