Part 2. Ratio analysis over time Company X computed the following ratios for a two-year period: Ratio Current ratio ROE (%) Quality of Income Cash coverage ratio Net profit margin (%) 2021 2022 1.3 0.6 25% 16% 1.7 0.5 346 122 6% 4% (1) Comment on the trend of each of the ratios from 2021 to 2022. State concerns or possible implications brought to light by each ratio. (2) State an overall opinion of the company's near future with suggestions for improvement.