Below are the auditor's calculations of several key ratios for Cragston Star Products. The primary purpose of this information is to assess the risk of financial failure, but any other relevant conclusions are also desirable. Ratio 2013 2012 2011 2010 2009 Current ratio 2.08 2.26 2.51 2.43 2.50 Quick ratio .97 1.34 1.82 1.76 1.64 Earnings before taxes divided by interest expense 3.50 3.20 4.10 5.30 7.10 Accounts receivable turnover 4.20 5.50 4.10 5.40 5.60 Days to collect receivables 108.20 83.10 105.20 80.60 71.60 Inventory turnover 2.03 1.84 2.68 3.34 3.36 Days to sell inventory 172.60 195.10 133.90 107.80 108.30 Net sales divided by tangible assets .68 .64 .73 .69 .67 Operating income divided by net sales .13 .14 .16 .15 .14 Operating income divided by tangible assets .09 .09 .12 .10 .09 Net income divided by common equity .05 .06 .10 .10 .11 Earnings per share $4.30 $4.26 $4.49 $4.26 $4.14 Requiredb. Outline FIVE (5) additional pieces of information, as well as the REASON FOR EACH additional information, that would be helpful in your assessment of this company's financial condition c.Based on the ratios analysed, outline THREE (3) aspects of the company that you believe should receive special emphasis in the audit. GIVE REASONS FOR YOU ANSWER