Just need help with the ones that have the red Xs

A firm has been experiencing low profitability in recent years. Perform an analysis of the firm's financial position using the DuPont equation. The firm has no lease payments but has a $2 million sinking fund payment on its debt. The most recent industry average ratios and the firm's financial statements are as follows:

Industry Average Ratios
Current ratio	2			Fixed assets turnover	6
Debt-to-capital ratio	17	%		Total assets turnover	3
Times interest earned	6			Profit margin	2.75	%
EBITDA coverage	7			Return on total assets	8.25	%
Inventory turnover	7			Return on common equity	12.30	%
Days sales outstandinga	31	days		Return on invested capital	12.20	%
aCalculation is based on a 365-day year.

Balance Sheet as of December 31, 2021 (millions of dollars)
Cash and equivalents	$	105		Accounts payable	$	66
Accounts receivables		88		Other current liabilities		39
Inventories		204		Notes payable		44
Total current assets	$	397		Total current liabilities	$	149
				Long-term debt		33
				Total liabilities	$	182
Gross fixed assets		281		Common stock		149
Less depreciation		128		Retained earnings		219
Net fixed assets	$	153		Total stockholders' equity	$	368
Total assets	$	550		Total liabilities and equity	$	550

Income Statement for Year Ended December 31, 2021 (millions of dollars)
Net sales	$	855.00
Cost of goods sold		750.00
Gross profit	$	105.00
Selling expenses		57.50
EBITDA	$	47.50
Depreciation expense		10.00
Earnings before interest and taxes (EBIT)	$	37.50
Interest expense		4.50
Earnings before taxes (EBT)	$	33.00
Taxes (25%)		8.25
Net income	$	24.75

a. Calculate the following ratios. Do not round intermediate calculations. Round your answers to two decimal places. b. Construct a DuPont equation, and the industry. Do not round intermediate calculations. Round your answers to two decimal places. Profit margin c. Do the balance sheet accounts or the income statement figures seem to be primarily responsible for the low profits