Below are selected ratios for Manufacturers Corporation, Use this information answer the following questions. Year Year2 Year 3 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% a. Calculate return on net operating assets for all three years. Identify reasons for any changes