Q4. After saving lots of money for her dream venture, Divya finally opened her art venture. However, since she never paid attention in her accounting classes, she is clueless on how to assess the efficiency of her new art venture. Help her in analyzing how her venture has performed in both the years: Fill the table with the below numbers, show the workings and then calculate the ratios asked from a to e. All numbers in INR Cash Sales Credit Sales Total Sales Net income Investment Cash on hand Cash expenses Accounts receivable (net of bad debt allowance) Year 2 Year 1 Your Father's birth year in 4 digits* 10000 75% of cash sales Year 2 Your Mothers' birth year in 4 digits* 10000 75% of credit sales Year 2 Sum of cash and credit sales Sum of cash and credit sales 50% of credit sales number 50% of credit sales number 18,000,000.0 40,500,000.0 4,579,296.0 3,223,704.0 38,138,408.0 29,748,943.0 3,192,790.0 2,107,393.0 Eg. If your Father's birth year is 1963, cash sales will be 1963*10000 = INR 19,630,000 a. What has been the net profit margin in year 1 and year 2 b. What has been the investment turnover in year 1 and year 2 C. What has been the return on investments for both the years, comment on the performance d. Has she been effective in managing cash in both the years? e. What are the accounts receivable days for both the years? What can you comment on the credit policy of the venture based on the available information