You have been hired as a financial analyst and tasked with assessing Yummy Mangoes, a company that specializes in the import and sale of fresh Tunisian mangoes. You are provided with the following financial ratios for Yummy Mangoes and the specialty mango industry. Use only relevant information from the table below in your analysis. Hint: Take note the industry Yummy Mangoes operates in (and the products they sell) as you conduct your analysis. Financial Ratio 2021 2020 2019 2021 Industry Average Long-term debt 0.48 0.41 0.37 0.37 Inventory Turnover 61.50 43.99 30.00 50.01 Depreciation/Total 0.350 0.013 0.019 0.015 Assets Days' sales in 111 99 93 135 receivables Debt to Equity 0.76 0.84 0.93 0.88 Profit Margin 0.084 0.073 0.061 0.074 Quick Ratio 1.028 1.03 1.029 1.031 Current Ratio 1.31 1.22 1.14 1.20 Times Interest 0.880 4.236 4.138 4.597 Earned a) In its annual shareholder report, the CEO of Yummy Mangoes wrote, "2021 was a great year for Yummy Mangoes with respect to our ability to meet our short-term obligations. Our higher liquidity was primarily due to an increase in highly liquid current assets." Comment on the CEO's statement, making sure to comment on the two relevant ratios- is he correct? b) What can you say about the firm's efficiency? Identify and comment on the two (2) relevant ratios.