QAF Company is a clothing retailer with locations in major Canadian cities. Its shares are publicly traded. In 2021 and 2022, the company's financial performance was less than stellar, as shown in the table below. (Click the icon to view the company's financial performance.) In response to declining performance, the company's board of directors decided to initiate an incentive compensation plan starting in fiscal year 2023. The incentive plan provides for management bonuses based on the following formula. Bonus = $500,000 (Operating profit margin - 4%) Required Provide plausible reasons why the company is performing poorly despite the new incentive compensation plan. Financial Performance - Select six plausible reasons why the company is performing poorly despite the new incentive compensation plan. 2021 2022 2023 4.0 % 3.9 % 5.5 % 5.0 % 4.8 % 4.4 % Operating profit margin Return on assets (ROA) Year-end stock price Days of accounts receivable (A/R) $23 $21 $16 35 33 50 Operating profit margin is the ratio of after-tax operating profit divided by sales. ROA is equal to after-tax operating profit divided by average total assets. Days of A/R is the balance of A/R at year-end divided by credit sales and multiplied by 365 days. Choose from any drop-down list and then continue to the next