Problem 3 (10 points) For each ratio listed below, indicate whether the change in ratio value from 2015 to 2016 is usually regarded as (F) favorable or (U) unfavorable. Ratio Example: Current ratio Inventory turnover Days' sales uncollected 2016 2015 Change? 1.5 2.0 3.4 3.6 55 days 66 days Total asset turnover 1.48 times 1.36 times 1.3 .8 Debt-to-equity ratio Profit margin ratio Gross margin ratio 10% 9% 32% 44% 12% 10% Return on total assets 10% 12% Return on equity Earnings per share Dividend Yield $1.25 $1.10 4% 3.2%