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Which of the following items are negative (bad thing) for a company, assuming a normal...

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Accounting

Which of the following items are negative (bad thing) for a company, assuming a normal business environment.
l. An increase in Days Sales in Receivables
ll. An increase in the Times Interest Earned Revenue
lll. A reduction in the Shareholder's Equity section of the Balance Sheet
llll. An increase in Cost of Goods Sold as a % of Revenue

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