问题如下：
1. Which of the companies had the highest number of days of receivables for the year 20X1?
选项：
A. Company A.
B. Company B.
C. Company C.
解释：
B is correct.
Company A: $1.0 million/($5.0 million/365) = 73.0 days
Company B: $1.2 million/($3.0 million/365) = 146.0 days
Company C: $0.8 million/($2.5 million/365) = 116.8 days
Company D: $0.1 million/($0.5 million/365) = 73.0 days
问的是highest，为什么选最短时间的a