MF: Accounting test

Hi guys

I had a MF accounting test but wanted to check with you how you interpret the problem:

"What is the impact by line item on each of the three statements for 2020 FY assuming the Company A manages to improve its receivables outstanding days by 10 days and payables outstanding days by 5 days (no change in inventory days)? Prior to these improvements if you compare the reported 2020 FY with 2019 FY, which financial controllers appeared to have done the best job: inventory managers, accounts receivable controllers or accounts payable controllers? "

Given information: 

2019 / 2020:

IS:
Revenue: 2000 / 2500
COGS: 1200 / 1500

BS:
Inventory: 300 / 400
AR: 600 / 700
AP: 400 / 500

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While the 2nd part of the question is relatively straightforward comparing DSO, DIO, and DPO days for FY19 and FY20 together, I am not sure what the first question aims to ask?

Is it asking to calculate my Change in NWC based on the improved FY20days (Change in NWC of -77m) and reflecting the changes through the P&L?

Improved BS:
Inventory:300 / 375
AR: 600 / 682
AP: 400 / 479

IS -> 0 no change. NI=0. Assuming zero taxes etc is this is not given.
 

CF: NI = 0 (-) 77m Change in NWC -> C&c equivalent of -77m
 

BS:  Asset: C&C = -77 + Inventory 75m + AR 82m = 79m
Liability: NI =0, AP = 79m

Or am I missing something completely ?

Thanks!