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Web Structure Inc. calculated the ratios shown below for 2023 and 2022: Required: 1. \& 2. Identify whether the change in the ratios from 2022 to 2023 is favourable ('F') or unfavourable ('U'), and calculate the 2023 ratios for Alberta Playground Inc. including a comparison against the industry averages. (Select the option "Neither For U" if the option Favorable or Unfavorable is not applicable.)