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6C-4 The working paper for Keystone Computers \& Networks' analytical review ratios is presented in Appendix 6C. (Estimated time: 60 minutes) a. Recalculate the 12/31/5 ratios using the tables below. Keystone Computers \& Networks, Inc. Analytical Review Ratios For the Period Ended December 31, 205 Details of Computations of 205 ratios \begin{tabular}{||l|l||} \hline Return on Total Assets & NetIncome/TotalAssets$229,877/$13,830,098=0.017 \\ \hline Return on Net Worth & NetIncome/StockholdersEquity$229,877/$3,053,855=0.075 \\ \hline Return on Net Sales & NetIncome/NetSales$229,877/$92,586,051=0.002 \\ \hline Gross Profit / Net Sales & GrossProfit/NetSales$20,451,485/$92,586,051=0.221 \\ \hline Selling,OperatingandAdmin.Expense/NetSales & Selling,OperatingandAdmin.Exp./NetSales$19,655,459/$92,586,051=0.212 \\ \hline Times Interest Earned & OperatingIncome/InterestExpense$796,026/$476,899=1.7 \\ \hline \end{tabular} b. After completing part (a), review the ratios and identify financial statement accounts that should be investigated because the related ratios are not comparable to prior-year ratios, industry averages, or your knowledge of the company. c. For each account identified in part (b), list potential reasons for the unexpected account balances and related ratios