1. Financial Statement Analysis by using ratio analysis for Al Ain Diary Farm (CLO2). As at December 31, 2018 and 2019 (Millions of Dollars) Assets 2018 2019 Cash 10 $ 30 $ Accounts Receivable 37 25 Inventory 50 60 Total Current Assets 97 115 Gross fixed assets 200 240 80 80 Accumulated depreciation Net fixed assets 120 160 Total assets 217 275 Liabilities and owners 'equity Accounts payable 40 64 Notes payable 18 16 Total current liabilities 58 80 Long term debt 51 71 Common stock 66 66 Retained earnings 42. 58 66 Common stock Retained earnings Total liabilities and owners 'equity 42 58 217 275 Whero, Al Ain DiaryFarm net income and Sales for 2019 is $52 million and $127 million, respectively On the other hand, Al Ain DiaryFarm net income and sales for 2018 are $ 32 million and $102 million respectively Based on the aforementioned information, analyze the financial performance for Al Ain Diary Farm for 2018 and 2019 and compare the performance of the company using the following financial ratios 1. Quick Ratio 2. Total Assets Turnover 3. Average collection period 4. Return on common equity (ROE) 5. Debt Ratio