For each ratio listed, identify whether the change in ratio value from 2016 to 2017 is usually regarded as favorable or unfavorable. Change Ratio 2017 2016 1. Profit margin 19 %: 21 % 2. Debt ratio 67 % 64 % 56 % 3. Gross margin 48 % 4. Acid-test ratio 1.20 1.26 7.3 5. Accounts receivable turnover 6.0 6. Basic earnings per share $ 0.98 1.10 7. Inventory turnover 8. Dividend yield 5.2 5.1 5.0 % 4.8 %