Heritage Tram Restaurants Pty Ltd is an entity that has two (2) custom-made restaurant trams. The trams operate on the tram network in the Melbourne Central Business District (CBD downtown) and surrounding suburbs. Each tram is reported as a separate entity where the asset is examined in terms of its profitability ratio "Return on Assets'. The following details have been provided by the company from 1 July 2020 to 30 June 2021.- The financial year 2020-2021 Tram 1 Tram 2 Grand Majestic Carriage Regal Stateroom Tramcar 18% 22.20% Return on Assets (ROA) Net Profit Margin (NP Margin) Asset Turnover (ATO) 30% 28,57% 0.6 times 0.77 times $3,000,000 $3,50 Revenue 0.000 Net Profit $900,000 $1,000,00 Average Total Assets $5,000,000 $4,500,000 Additional Information: Tram 1- Grand Majestic Carriage did not operate for 15 days in January which is one of the busiest periods due to extensive repairs needed to the trar's kitchen. The Supervisor in Tram 1 - Grand Majestic Carriage is a very good manager of food and beverages and actual spending is in line with projected budget figures. The staff on Tram 2 - Regal Stateroom Tramcar were awarded a 2% pay increase at the start of the financial year for their continuous award-winning service to customers. As a junior accountant, you have been directed to write a short report to management on the analysis of the two (2) trams with specific reference to the Return on Assets and the two drivers of the Return on Assets