Based on the financial information of the machinery business (Table 5-1, Table 5-2, Table 5-3 and Table 5-4) and the description of business arrangements(Table 5-5) provided by H Group in the due diligence data room, (1) identify the three balance sheet items that had significant (over 20%) fluctuation and calculate the percentage of each fluctuation;(2) calculate the turnover days of trade receivables and inventory for both 2009 and 2010 with their year-end balances and the corresponding sales and cost amounts; (3) draft a list of questions to H Group regarding (i) the significant fluctuations in balance sheet items and (ii) the inconsistencies between the financial data (Table 5-2，Table 5-3 and Table 5-4) and the description of typical business arrangements (Table 5-5). (注:第(2)小题中一年按365天计算，答案四舍五入至整天。准备第(3)小题要求的问题清单时，应先指出有关的重大波动及信息不一致的情况，然后提出问题。)