Tabulate the answers as below: Ratio Formula 2020 No. 2019 Change (+/- 1 Current Ratio -0.054:1 2 Acid Test Ratio -0.052:1 3 Cash Ratio Current assets/ 285:1 339:/ Current liabilities Current assets 244:1 296:1 Inventories / Current liabilities Cash and Cash 0.01414:10.0261:1 Jequivalents / Current Liabilities Operating income / |25% -2.4% Net sales Net income / Total 3.73:1 -1.4:1 assets -0.01197 4 Operating Margin 22.6% 5 Return on Asset 2.33:1 |Ratio (b) Based on the results from the above analytical procedures, discuss the strengths and weaknesses of the company. Also, discuss how these internal attributes affect the assessment and evaluation of risk by the external auditor