please send the solution in Excel format if possible. Thank you

Part C The following information is available for Healthy & Fresh Ltd: Ratios 2012 2012 2013 2014 Current Ratio (times) 2.61:1 1.94:1 1.32:1 Average settlement period for debtors (days) 37 43 47 Average settlement for creditors Inventory turnover period (days) 54 65 Non-current assets (indexed, 2012 as base) 100 118 141 Long-term finance (indexed. 2012 as base) 100 109 115 * Credit terms : 2% discount pay within 10 days. Normal credit term is 30 days. You are required to evaluate the management of working capital for Healthy & Fresh Ltd, based on what the above figures reveal about changes in its operating cycle and financing scheme