find the total assets turnover and account payable turnover and compare them with industry average with explan the result of using the rule:

STATEMENT OF INCOME 2020-12-31 2019-12-31 Sales 3,327 542 3,287,582 Sales Cost 1,662,354 1,593,557 Total Income 1,665,188 1,694,025 Other Revenues 46,249 146,551 Total Revenues 1,711,437 1,840,576 357,220 365.755 Admin and Marketing Expenses Depreciation Other Expenses Total Expenses 357,220 365,755 1,354,217 1,474,821 Net Income Before Zakat Zakat 59,816 902 Net Income 1.294,401 1,473,919 Balance First Period 2,221,373 2,056,156 Reserves Cash Dividends Other Distributions -1,041,694 -1,250,000 Balance End Period 2.309,767 2,221,373 ANNUALLY QUARTER CASH FLOW 2020-12-31 2019-12-31 Net Income 1,294,401 1,474,821 Depreciation 543,806 574,920 Accounts Receivable 165,191 -20,434 Inventory 30,971 51,646 Prepaid Expenses 80,083 -76,638 Accounts Payable -76,770 -54,320 56,331 -164,884 Other Changes in Oper. Activity -235,749 -722,084 Purchases of Fixed Assets -1,061,330 312,560 Other Changes in Investing Act. Increase in Debts -1,085,216 -1,314,538 Other Changes in Financing Act 753,743 692,694 Cash at Begining of Period 465,461 753,743 Cash at End of Period All TI ANNUALLY QUARTERLY BALANCE SHEET 2020-12-31 2019-12-31 Current Assets 2,310,511 1,733,979 Inventory 403,048 434,019 Investments 792,271 1,274,695 Fixed Assets 5,717,706 5,897,990 Other Assets 771,241 321,859 Total Assets 9,994,777 9,662,542 Current Liabilities 639,107 681,385 1,195,061 984,866 Non-Current Liabilities Other Liabilities Shareholders Equity 8,160,609 7,996,291 9,994,777 9,662,542 Total Liabilities and Shareholder Equity Net sales (3) Total assets turnover = Average total assets Industry Average: 0.71 times Cost of goods sold (4) Accounts payable turnover = Average accounts payable Industry Average: 8.6 times