1-You are assigned to lead the team that will Audit ALFA company financial statements. Following Ratios Extracted from ALFA books Description 2018 2019 2020 Industry average Gross profit [% of total sales] %42 38% %65 40% Credit Sales [% of total sales] 40% 55% 75% 35% Receivables Turnover 4.56 3.258 2.41 5.1 Inventory % of Total assets 24.7% 26.3% 32.2% 23.4% Inventory Turn over 2.15 2.4 1.75 2.21 Current Ratio 2.31 2.02 1.15 2.35 i-Identify with Explanations "3" main issues to be considered. ii-Identify with Explanations Appropriate evidence to be obtained