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Question 3 The following are some financial ratios calculated for ABC Co for the year 2019 and 2020. Return on capital employed Asset turnover ratio Quick ratio Current ratio Inventory turnover Receivables collection period 2020 15.6% 101% 0.76:1 1.02:1 58 days 59 days 60 days 54% 2019 11.5% 85% 1.0:1 1.3:1 45 days 42 days 40 days 41% Gearing ratio ONDEMIALLO Analyse and comment on profitability, liquidity, efficiency and long term position of ABC Co for the year 2020 compared to year 2019. (20 marks)