Balance Sheet Assets \begin{tabular}{lrr} \hline Cash and cash equivalents & 2010 & 2009 \\ Short term investments & 4300 & 4000 \\ Net receivables & 300 & 300 \\ Inventories & 2400 & 2300 \\ \hline Total current assets & 16900 & 17600 \\ \hline Property, plant and equipment & 24500 & 24800 \\ Goodwill & 51500 & 48200 \\ Other assets & 8400 & 8000 \\ \hline Total assets & 2300 & 2100 \\ \hline & 85700 & 82100 \\ \hline \end{tabular} Liabilities and Stockholder Equity Accounts payable \begin{tabular}{lrr} Other current liability & 25600 & 24200 \\ \hline Total current liability & 2800 & 4200 \\ \hline Long-term debt & 400 & 400 \\ \hline Other liabilities & 28100 & 24200 \\ \hline Total liabilities & 18600 & 17600 \\ \hline Stockholder equity & 4200 & 4300 \\ & 50200 & 49200 \\ \hline & 3000 & 1700 \end{tabular} A. (20 points) Calculate the financial ratios of Carrefour in 2n1n (5 points) Analyze the change between the years 2009 and 2010 in terms of financial ratios. Which financial ratios would you check to evaluate the performance of inventory management and cash management? Which year is better in terms of inventory management and cash management