3.1 Calculate and complete the missing financial ratios for Suppliers A, B, and C in "Table 2: Suppliers financial health evaluation sheet" below. Use the provided data in Annexure A to calculate the missing ratios. [Note: You are not required to show the calculations used to arrive at your answers. Simply enter the correct values in the corresponding blank spaces in the table]. (7)

3.2 Analyse the financial ratios of all three suppliers using the retail industry standard benchmarks provided in Annexure A. Based on this analysis, identify which supplier is the most favourable when considering each financial ratio. [Note: An example of the expected analysis is provided in Table 2 of the Assessment 5 template]. ( 7)

Table 2: Suppliers financial health evaluation sheet \begin{tabular}{|c|c|c|c|} \hline Return on assets & 10% & Calculate & \begin{tabular}{l} Provide an interpretation for Suppliers A, B and C \\ 12% \end{tabular} \\ \hline Return on equity & Calculate & 10% & Provide an interpretation for Suppliers A, B and C \\ \hline \multicolumn{4}{|l|}{ DEBT } \\ \hline Debt to equity & 2.5 & Calculate & Provide an interpretation for Suppliers A, B and C \\ \hline \begin{tabular}{c} Current debt to \\ equity \end{tabular} & 0.9 & 1.2 & Provide an interpretation for Suppliers A, B and C \\ \hline \begin{tabular}{l} Interest \\ coverage \end{tabular} & 4 & 2 & Provide an interpretation for Suppliers A, B and C \\ \hline \end{tabular} Table 2: Suppliers financial health evaluation sheet \begin{tabular}{|c|c|c|c|} \hline Return on assets & 10% & Calculate & \begin{tabular}{l} Provide an interpretation for Suppliers A, B and C \\ 12% \end{tabular} \\ \hline Return on equity & Calculate & 10% & Provide an interpretation for Suppliers A, B and C \\ \hline \multicolumn{4}{|l|}{ DEBT } \\ \hline Debt to equity & 2.5 & Calculate & Provide an interpretation for Suppliers A, B and C \\ \hline \begin{tabular}{c} Current debt to \\ equity \end{tabular} & 0.9 & 1.2 & Provide an interpretation for Suppliers A, B and C \\ \hline \begin{tabular}{l} Interest \\ coverage \end{tabular} & 4 & 2 & Provide an interpretation for Suppliers A, B and C \\ \hline \end{tabular}