Mary is the owner of Mary Spa. She is preparing financial statement analysis for the year ending 2021, for her spa and comparing the performance with its competitor, Belinda Beauty Details as per below. Ratios / Company Mary Spa Current ratio (times) 1.50 Gross Profit Margin % 75 Net Profit Margin % 15 Average collection period (days) Average inventory period (days) 32 has higher cost of goods sold compared with Belinda Beauty 1.20 68 30 30 28 25 Select one: a. Belinda Beauty, Mary Spa. b. Mary Spa, average competitors. c. Mary Spa, Belinda Beauty. d. Belinda Beauty, average competitors