You are given the information of firm A and B for their performance evaluation. Firm A B Sales 60 55 EAT 20 18 Total Assets 75 72 Stockholder's Equity 40 40 Suppose the industry average of net profit margin ratio, total asset turnover and equity multiplier is around 30%, 0.78 times and 1.9 respectively. Which of the following is true? Question 22 options: Firm B shall improve its total asset turnover ratio since it is lower than the industry average and thus indicates an inefficient utilization of assets. Firm B shall restructure its capital structure to achieve a lower financial leverage since it appears to be higher than the industry average. Firm A shall improve its total asset turnover ratio since it is higher than the industry average and thus indicates an inefficient utilization of assets. Firm A shall restructure its capital structure to achieve a lower financial leverage since it appears to be higher than the industry average.