P 1. No check figure
P 2. Increase: d, h, i
P 3. 1.c. Receivable turnover, 20x5: 13.9 times; 20x4: 15.6 times; 1.e. Inventory turnover, 20x5: 3.9 times; 20x4: 3.8 times
P 4. 1.b. Quick ratio, Reynard: 0.4 times; Bouche: 1.0 times; 2.d. Return on equity, Reynard: 11.8%; Bouche: 8.8%
P 5. Increase: a, b, e, f, l, m
P 6. 1.a. Current ratio, 20x6: 1.9 times; 20x5: 1.0 times; 2.c. Return on assets, 20x6: 8.4%; 20x5: 6.6%