ATU Hospitality recorded the following financial information from 2007 to 2009. Using this information, answer questions a through h. Current Ratio 2017 1.9 2018 1.7 2019 1.4 Inventory Turnover 25 times 30 times 32 times Acct Receivable Turnover 30 times 35 times 21 times ACP (DAYS) 12.17 10.43 17.38 Net Return on Assets 11% 9.2% 7.0% Debt to Equity 28.5 22.2 18.2 Return on Investment 15.5% 17.8% 24.5% Revenue $415,000 $432,000 $435,000 a. Is the restaurant becoming more efficient in the collection of its account receivable? - Why? b: Over the years has been over-invested in inventory? C. During the period, has the liquidity of the business improved? d. From the stockholders' point of view, has the profitability of the business operation improved? e. If the business wishes to use long-term loan to expand business, would it be easier now to find a lender than three years ago? f. Has the restaurant been using leverage to the advantage of the stockholders over the period? g. If the business wishes to seek equity financing, would it be easier now than three years ago? h. Has the working capital increased from three years ago?