Required:

& $2.$ Identify whether the change in the ratios from $2022$ to $2023$ is favourable $(\text{'}$F$\text{'})$ or unfavourable $(\text{'}$U$\text{'}),$ and calculate the $2023$ ratios for Alberta Playground Inc. including a comparison against the industry averages. $($Select the option "Neither F or U$"$ if the option Favorable or Unfavorable is not applicable.$)$

$\backslash$table$[[,2023,2022,,$Trend,$\backslash$table$[[$Indus$],[$Aver$]],\backslash$table$[[$stry$],[$rage$]],\backslash$table$[[$Comparison to$],[$Industry Average$]]],[$Current ratio,$1\mathrm{.}10$:$1,0\mathrm{.}99$ :$,$:$1,,1\mathrm{.}6$:$1,,],[$Quick ratio,$1\mathrm{.}01$:$1,0\mathrm{.}86$ :$,$:$1,,1\mathrm{.}1$:$1,,],[$Accounts receivable turnover,$16,19,,,16,$times,$],[$Days$\text{'}$ sales uncollected,$37,33,,,21,$days,$],[$Inventory turnover,$6\mathrm{.}4,7\mathrm{.}2,,,5,$times,$],[$Days$\text{'}$ sales in inventory,$51,39,,,70,$days,$],[$Total asset turnover,$3\mathrm{.}4,2\mathrm{.}0,,,2\mathrm{.}3,$times,$],[$Debt ratio,$69,49,,,35,\%,],[$Times interest earned,$2\mathrm{.}4,7\mathrm{.}3,,,50,$times,$5],[$Profit margin,$16\mathrm{.}5,19\mathrm{.}0,,,14,\%,]]$