Please use Excel:

Dubner Dentures is considering changes in its working capital policies to improve its cash ow cycle. Dubners sales last year were $5,500,000 (all on credit), and its net prot margin was 6.5%. Its inventory turnover was 4.5 times during the year, and its DSO was 33 days. Its annual cost of goods sold was $3,200,000. The rm had xed assets totaling $675,000. Dubners payables deferral period is 45 days.

- Assuming Dubner holds negligible amounts of cash and marketable securities, calculate its total assets turnover and ROA.