You are an Accounting Supervisor of a food catering group in Hong Kong where its operations include the following: < (a) Retail operations of five Italian restaurants (customers pay cash or credit cards) < (b) Sale of Italian dishes online (customers pay credit cards) (c) Sale of Italian dishes to 50 corporate customers located in Hong Kong Island (customers pay on credit where the credit terms are usually 60 to 90 days) < The Financial Controller would like you to help reviewing, using management accounting tools (e.g. CVP analysis, ratio analysis, Balanced Scorecard and control systems) how the operations (items (a) to (c) above) have been performing and how the operations could be enhanced.