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4. Given the following information, a. calculate the ratios of which industry norms are provided and b. comment as whether it is favourable or unfavourable compared to industry norms. (15p) Accounts Receivable Inventories Sales Credit Sales Cost of Goods Sold Operating Profits Net Fixed Assets Total Assets 9.000 1.400 54.000 36.000 28.000 12.000 27.000 88.000 your calculation comment The Indsutry norms are as follows: Operating Return on Assets 9,0% Operating Profit Margin 20,0% Total Asset Turnover 0,5x Accounts Receivable Turnover 6,0x Inventory Turnover Fixed Asset Turnover 1,2x