Assess the efficiency of Company W in terms of the asset turnover ratio, the inventory turnover ratio, and the A/R turnover ratios for 2019 and 2020. Round to 2 decimal places and comment on whether efficiency has mimproved or not. You do not need to use averages, use fiscal year end data. Round to two decimal places. Income statement 12 Months Ending 06/30/2019 06/30/2020 Revenue 12,595.0 12,668.0 + Sales & Services Revenue 12,314.0 12,346.0 + Other Revenue 281.0 322.0 - Cost of Revenue 7,417.0 7,157.0 Gross Profit 5,178.0 5,511.0 - Operating Expenses 123.0 251.0 + Selling, General & Admin 185.0 159.0 + Other Operating Expense -62.0 92.0 Operating Income (Loss) 5,055.0 5,260.0 - Non-Operating (Income) Loss 109.0 2.0 + Interest Expense, Net 314.0 311.0 + Foreign Exch (Gain) Loss 50.0 43.0 + (Income) Loss from Affiliates -288.0 -380.0 + Other Non-Op (Income) Loss 33.0 28.0 Pretax Income 4,946.0 5,258.0 - Income Tax Expense (Benefit) 1,332.0 1,405.0 + Current Income Tax 1,181.0 1,209.0 + Deferred Income Tax 151.0 196.0 Income (Loss) from Cont Ops 3,614.0 3,853.0 - Minority Interest 1,290.0 1,337.0 Net Income, GAAP 2,324.0 2,516.0 12 Months Ending 12/31/2019 12/31/2020 Balance Sheet Current Assets Cash and Equivalents 3,314.0 5,188.0 Accounts Receivable - Trade 363.0 558.0 Inventories 2,289.0 1,878.0 Assets Held For Sale 356.0 0.0 Other Current Assets 565.0 519.0 Total Current Assets 6,887.0 8,143.0 Property Plant & Equipment - Net 24,141.0 24,628.0 Deferred Income Tax Asset (Long-Term) 235.0 98.0 Other Intangible Assets 226.0 169.0 Investment In Affiliates/Joint Ventures 4,527.0 4,670.0 Goodwill 4,769.0 4,769.0 Other Noncurrent Assets 1,307.0 1,463.0 Inventories (Noncurrent) 2,300.0 2,566.0 Total Assets 44,392.0 46,506.0 Current Liabilities Accounts Payable - Trade 1,155.0 1,458.0 Short-Term Borrowings 375.0 20.0 Other Current Liabilities 622.0 306.0 Income Taxes Accrued/Payable 224.0 436.0 Total Current Liabilities 2,376.0 2,220.0 Non Current Liabilities Long Term Debt 5,161.0 5,135.0 Deferred Income Taxes (Liabilities) 3,091.0 3,034.0 Other Noncurrent Liabilities 3,937.0 4,407.0 Total Liabilities 14,565.0 14,796.0 Stockholder Equity Minority/Non Controlling Int (Stckhldrs Eqty) 8,395.0 8,369.0 Common Stock 29,231.0 29,236.0 Accumulated Other Comprehensive Income -122.0 14.0 Retained Earnings (Accumulated Deficit) -9,722.0 -7,949.0 Other Equity 2,045.0 2,040.0 Total Shareholders Equity 29,827.0 31,710.0 Total Shareholders Equity Excluding Minority 21,432.0 23,341.0 Total Liabilities and Shareholders Equity 44,392.0 46,506.0c