$(5)$ Gross margin percentage.

$(6)$ Asset turnover. $($Use average assets.$)$

$(7)$ Return on sales. $($Use $$Earnings from continuing operations before income taxes$$ rather than $$net earnings.$)$

$(8)$ Plant assets to long$-$term debt ratio.

b$.$ Which company appears to be more profitable? I The following information relates to Handy Hardware Incorporated, and All Tools Corporation for their $2017$ and $2016$ fiscal years.

Requireddentify which ratio$($s$)$ from Requirement a you used to reach your conclusion.

c$.$ Which company appears to have the higher level of financial risk? Identify which ratio$($s$)$ from Requirement a you used to reach your conclusion.

d$.$ Which company appears to be charging higher prices for its goods? Identify which ratio$($s$)$ from Requirement a you used to reach your conclusion.

e$.$ Which company appears to be the more efficient at using its assets? Identify which ratio$($s$)$ from Requirement a you used to reach your conclusion. $(5)$ Gross margin percentage.