Vintage Tram Restaurants Pty Ltd is an entity that has two (2) custom made restaurant trams. The trams operate on the tram network in the Melbourne Central Business District (CED-downtown) and surrounding suburbs. Each tram is reported as a separate entity where the asset is examined in terms of its protability ratio 'Return on Assets'. The following details have been provided by the company for 1 July 2019 to 30 June 2020. Financial year 2019 - 2020 Tram 1 Tram 2 lm erial Grand Saloon p Stateroom Return on Assets (ROA) 18% 22.20% Net Prot Margin (NP _ 30% 28.57% Margin) Asset Turnover (ATO) 0.6 times 0.77 times Revenue $3,000,000 $3,500,000 Net Prot $900,000 $1,000,000 Average Total Assets $5,000,000 $4,500,000 Additional Information: . Tram 1- Grand Saloon did not operate for 15 days in January which is one of the busiest periods due to extensive repairs needed to the tram's kitchen. . The Supervisor in Tram 1 Grand Saloon is a very good manager of food and beverages and actual spend is in line with projected budget gures. . The staff on Tram 2 Imperial Stateroom were awarded a 2% pay increase at the start of the nancial year for their continuous award-winning service to customers. Required: As a junior accountant you have been directed to write a short report to management on the analysis of the two (2) trams with specic reference to the Return on Assets and the two drives of the Return on Assets