Calculate the following ratios for 2021 and in each case state whether there has been an improvement or deterioration in the ratio. Express the answers to the ratios to two decimal places. The ratios for 2020 are provided in brackets. Operating profit margin (2020: 12.49%) Trade receivables average number of days (2020: 89.65 days) Return on capital employed (2020: 13.97%) Current ratio (2020: 1.48:1) Acid test ratio (2020: 0.98:1) Interest cover ratio (2020: 4.31 times) Inventory average number of days (2020: 75.32 days) 13 (3 marks) (3 marks) (3 marks) (3 marks) (3 marks) (2 marks) (3 marks)