2. Short Circuits Inc. is a manufacturer of electronic components and accessories with total sales of P200 million. Selected financial ratios for Short and the industry averages for firms of similar size are presented below. Your bank is processing Short's application for a new 5-year term note, and the financial ratios are part of the data being reviewed. Your bank has been Short's banker for several years, but must reevaluate the company's financial position for each major transaction. a. Identify two financial ratios from those presented that would be most valuable as a basis for your decision regarding Short. Please explain why. b. Discuss what the financial ratios presented reveal about Short. Support your answer by citing specific ratio levels and trends as well as the interrelationships between these ratios