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a$.$ Use the preceding financial statements to complete the table below. Assume that the industry averages

Number of shares outstanding

Price per share

$\backslash$table$[[$Zach Industries Ratio Analysis,Industry,Actual,Actual$],[$Average$,2018,2019],[\backslash$table$[[$Current ratio$],[$Quick ratio$]],1\mathrm{.}80,1\mathrm{.}84,],[0\mathrm{.}70,0\mathrm{.}78,],[\backslash$table$[[$Inventory turnover$],[$Average collection per$]],2\mathrm{.}50,2\mathrm{.}59,],[$Average collection period $($days$),37\mathrm{.}5,36\mathrm{.}5,],[$Debt ratio,$65\mathrm{.}0\%,67\mathrm{.}0\%,],[$Times interest eamed,$3\mathrm{.}8,4\mathrm{.}0,],[$Gross profit marg in$,38\%,40\%,],[$Net profit margin,$3\mathrm{.}5\%,3\mathrm{.}6\%,],[$Return on total assets,$4\mathrm{.}0\%,4\mathrm{.}0\%,],[$Return on common equity,$9\mathrm{.}5\%,8\mathrm{.}0\%,],[$Market$/$book ratio,$1\mathrm{.}1,1\mathrm{.}2,]]$

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