Below are selected ratios for Manufacturers Corporation. Use this information answer the following questions. Yea Year2 Year3 1. Net operating asset turnover 2. Inventory turnover 3. Accounts receivable turnover 4. Fixed assets turnover 5. Net operating profit margin 6. Net operating assets/equity 7. EBIT/revenues 8. Gross margin 9. Income tax rate 1.31 5.0 11.9 1.29 4.6% 1.98 8.6% 19.9% 35% 1.25 4.6 12.1 1.29 4.8% 1.77 8.6% 19.8% 35% 5.6 12.1 4.5% 2.10 8.9% 20.1% 35% b. Calculate return on equity for all three years. Comment on changes