$($b$)$ Compare the financial position and performance of the two companies, and comment on their relative strengths and weaknesses.

$\backslash$table$[[,,$Zeus Co$,$rporation,Mars C$,$ompany$],[$i$.,$Average collection period,$38\mathrm{.}1,$days $t,42\mathrm{.}3,$days$],[$ii$.,$Days to sell inventory,$35\mathrm{.}5,$days,$36\mathrm{.}6,$days$],[$iii$.,$Current ratio,$1\mathrm{.}77,,1\mathrm{.}95,],[$iv$.,$Operating cash flow ratio,$21\mathrm{.}7,\%,31\mathrm{.}3,\%$