Company A and Company B reported the following for the year ended December 31, 2020: Company A Company B Industry Profit Margin (PM) 10.0% 6.0% 8.2% Asset Turnover (AT) 4 .9 .9 Return on Assets (ROA) 4.0% 5.4% 7.4% Presume Company A and Company B are manufacturing businesses with Property, Plant & Equipment, Accounts Receivable and Inventories. Based on this information, please answer the following: 1. What are your observations about Company A compared to its industry? 2. Compared to its industry, what specific actions might Company A take to improve its ROA? What are the risks related to these actions? 3. What are your observations about Company B compared to its industry? 4. Compared to its industry, what specific actions might Company B take to improve its ROA? What are the risks related to these actions