Web Structure Inc. calculated the ratios shown below for $2023$ and $2022$:

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 $U^{\text{'}\text{'}}$ if the option Favorable or Unfavorable is not applicable.$)$

$\backslash$table$[[,2023,2022,$Trend,$\backslash$table$[[$Industry$],[$Average$]],\backslash$table$[[$Comparison to$],[$Industry Average$]]],[$Current ratio,$1\mathrm{.}09,$:$1,0\mathrm{.}98,$:$1,1\mathrm{.}6$:$1,],[$Quick ratio,$1\mathrm{.}00,$:$1,0\mathrm{.}85,$:$1,,1\mathrm{.}1$:$1,,],[$Accounts receivable turnover,$16,,18,,,16,$times,$],[$Days$\text{'}$ sales uncollected,$36,,32,,,21,$days,$],[$Inventory turnover,$\backslash$table$[[6\mathrm{.}2]],,7\mathrm{.}1,,,5,$times,$],[$Days$\text{'}$ sales in inventory,$50,,38,,,70,$days,$],[$Total asset turnover,$3\mathrm{.}3,,1\mathrm{.}9,,,2\mathrm{.}3,$times,$],[$Debt ratio,$68,,48,,,35,\%,],[$Times interest earned,$2\mathrm{.}3,,6\mathrm{.}8,,,50,$times,$],[$Profit margin,$16\mathrm{.}0,,18\mathrm{.}5,,,14,\%,],[$Gross profit ratio,$17\mathrm{.}5,,16\mathrm{.}5,,,18,\%,5]]$