D. Which one from the table measures a company's ability to repay short- term debt? Is the company's ability to repay short-term debt showing a good sign in time-trend analysis? Explain your answer. (5 marks)

E. Which one from the table measures the amount of sales generated from the company's total assets? is this ratio showing a good sign in the time-trend analysis? Explain your answer. (5 marks)

Use the following information for parts C to E. Suppose you are the loan officer of a commercial bank. You have just calculated the following financial ratios of a few business customers. Two Years Ago Most Recent Year 76 days 2.02x One Year Ago 65 dayse 1.45xe Three Years Ago 54 dayse - 0.72x 57 dayse 0.85xe 4.12x 3.56xe 2.87xe 1.56xe a. Average collection period b. Total asset turnovere c. Fixed asset turnover e d. Current ratio e e. Profit margine fe Total debt ratio e g. Times interest earned 1.54x 2.53xe 3.54xe 4.53xe 19% 29% % 14% 56.8% 58.4% 25%e 63.9% 2.2x 66.3% 0.7xe 1.5x 3.5xe C. What does the trend in the "average collection period in the table above indicate about the company? Explain your answer. (5 marks