Question: [Ratio calculations] By calculating some lanes based on the average of opening and closing balances. we make the medico assumption that changes in hew accounts occulted uniformly throughout the year. Sometimes however the actual change ac-curs unevenly. perhaps due to an acquisition. In such cases. ratios based on averages will be distorted. Discuss how yew with calculate the return on sanseis ratio if the grout in assets occurred
(i) At the beginning of the year
(ii) At the end of the first gunner
(iii) At the end of the second quarter
(iv) At the end of the fourth quarter