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The 2020 three year comparative financial statements of Santa Ltd. follow: Santa Ltd. Balance Sheet December 31 Assets 2020 2019 2018 Cash $5,687 $5,239 $4,798 Investments 14,250 12,650 12,650 Accounts receivable, net 26,856 26,587 22,654 Inventory 28,964 22,987 21,590 Prepaid Expenses 756 897 1265 Plant and equipment, net 187,954 126,420 129,875 Total assets $264,467 $194,780 $192,832 Liabilities and Equity Accounts payable $28,475 $21,298 $19,654 Accrued wages payable 5,789 3,269 2,365 Income taxes payable 9,874 9,132 8,975 Long-term note payable, secured by mortgage on plant assets Common shares, 180,000 shares 30,000 30,000 30,000 Retained earnings 24,529 13,517 10,953 Total liabilities and equity $264,467 $194,780 $192,832 165,800 117,564 120,875 Santa Ltd. Income Statement For Years Ended December 31 2020 2019 2018 Net sales $156,000 $142,000 $125,000 Cost of goods sold 98,652 88,640 76,588 Gross profit 57,348 53,360 48,412 Operating expenses 33,680 27,600 26,500 Operating profit 23,668 25,760 21,912 Interest expense 4,000 4,600 5,000 Profit before taxes 19,668 21,160 16,912 Income taxes 5,800 4,900 3,560 Profit $13,868 $16,260 $13,352 Required Calculate the following for 2020 and 2019 and identify whether the ratios compare favorably (F) or unfavorably (U) from 2019 to 2020: a. Current ratio b. Inventory turnover c. Equity ratio d. Times interest earned e. Return on total assets f. Return on common shareholders' equity