Can someone answer b) please ?

Question Three Total: 20 marks Following are the auditor's calculations of several key ratios for Stoke-on-Trent ceramic products. The primary purpose of this information is to understand the client's business and assess the risk of financial failure in 2019, but any other relevant conclusions are also desirable. 2016 2.43 2019 2.08 0.97 3.50 2018 2.26 1.34 3.20 2017 2.51 1.82 4.10 2015 2.50 1.64 7.10 1.76 5.30 Ratio Current ratio Quick ratio Profit before taxes divided by interest expense Days to collect receivables Days to sell inventory Net profit divided by ordinary equity Earnings per share 108.20 83.10 105.20 172.60 195.10 133.90 0.05 0.06 0.10 4.30 4.26 4.49 80.60 107.80 0.10 4.26 71.60 108.30 0.11 4.14 f Required: a) Based on the preceding ratios, discuss what major conclusions can be drawn from this information about the company's future. (10 marks) b) Discuss which aspects (accounts and/or assertions) of the company you believe should receive more attention in the audit. (10 marks)