Identify whether the change in each ratio from 2020 to 2021 calculated in (a) was favourable, unfavourable, OR

no change.

					Change
Liquidity Ratios
	1.		Current ratio
	2.		Acid-test ratio
	3.		Receivables turnover
	4.		Collection period
	5.		Inventory turnover
	6.		Days sales in inventory
	7.		Operating cycle
	8.		Debt to total assets
	9.		Interest coverage
	10.		Free cash flow
	11.		Gross profit margin
	12.		Profit margin
	13.		Asset turnover
	14.		Return on assets
	15.		Return on equity
	16.		Earnings per share
	17.		Payout ratio