In the form of a memo to your Area Director of Operations, prepare an analysis of the ratios. Start by copying the balance sheet metrics from the Excel file to the Word document, and then address what these ratios and their changes over time mean. Are these changes positive for the business or negative? What additional information would you need in order to determine whether the business was performing well or not? Prepare 3 SMART goals designed to improve any of these metrics. You may apply all three to the same metric, or apply each of the goals to separate metrics