VI$.-$The Uniform Credit Analysis Cash Flow Model has become a standard for the lending industry. The

following described situations from one period to another will have an impact in the cash flow of a

borrower; you need to write identify the impact and write it at the right of the situation described using

the following letters: Increase Cash Flow circle $($I$)$ or Decrease Cash Flow circle $($D$)($Total $6$ points$/3$ each$)$

The trade accounts receivable reported $32$ days of sales at the end of $2022$ and the ratio calculated

for the end of $2023$ was $38$ days. I D

At the end of $2022$ the inventory turnover was $12x$ and by the and of $2023$ resulted in $10x.$ I D