Is the first blank strong or weak? Is the second blank efficient or not efficient? Is the third blank need not to be or should be?

33 days ) AR turnover (II) Day's sales in receivables (II) Asset turnover (iv) ROR on total assets Net credit sales / Average net accounts receivable 365 days / Accounts receivable turnover ratio Net sales revenue / Average total assets (Net income + Interest expense) / Average total assets Comment on the results If we assume the company extends its customers credit terms of 30 days, then the accounts receivable turnover and day's sales in receivables would be considered The asset turnover and the return on total assets indicate that the company at using its assets to generate sales and profit, respectively. M compared to the industry average and other ENA franchises