The Following Information Comes from the January 31, 2014, Financial

The following information comes from the January 31, 2014, financial statements of Dynamo Ltd, a clothing retailer: $\begin{array}{lrr}&2014&2013\\\text { Cash and cash equivalents } & \$ 20,000 & 15,000 \\\text { Accounts receivable } & 1,400 & 1,100 \\\text { Inventories, ending } & 26,000 & 25,000 \\\text { Accounts payable } & 20,100 & 17,600\\\text { Sales } & 227,000 \\\text { Cost of goods sold } & 140,500 \\\text { Net income } & 10,700\end{array}$ Required:
A) Calculate their cash lag.
B) Explain what the cash lag tells you about a company in general and this company in particular.
C) Other than the ratios, what other information in Dynamo's financial statements would be useful when analyzing their liquidity?