an analyst is interested in assessing both the efficiency and liquidity of spherion plc. the analyst has collected the following data for spherion: fy3 fy2 fy1 days of inventory on hand 32 34 40 days sales outstanding 28 25 23 number of days of payables 40 35 35 28 problems based on this data, what is the analyst least likely to conclude? a. inventory management has contributed to improved liquidity. b. management of payables has contributed to improved liquidity. c. management of receivables has contributed to improved liquidity