A. X limited is making a review of the financial performance for the past years and you have been called upon to comment on the ratios indicated in the table below. Company Ratio 2015 2016 Current Ratio 1.02 Inventory Days 45 days 65 days 1.8 R.O.C.E 15% 12% Receivables Days 20 days 36 days Payables Days 40 days 60 days Asset Turnover ZMW1.25 ZMWO.36 Give an analysis of the factors that may be responsible for the change observed in 2018 and further suggest solutions where applicable. (15 Marks) B. Wood merchant is a manufacturing company dealing furniture and wooden products. Management is considering adopting the use of Balanced Score card in managing its company performance. Discuss the perspectives and related KPI's to be considered under their Balanced Score Card system. Marks) (10