1. Moses, Co. presented the Income Statement and Statement of Financial Position for 2018 - 2019 periods, as follows: a. Income Statement. 2018 Descriptions Sales Cost of Goods Sold Gross Profit Total Operating Expenses Net Operating Income Interest Income Before Tax Income Tax (20%) Net Income After Tax USD 500.000 300.000 100.000 76.000 24.000 6.000 18.000 3.600 14.400 2019 USD 650.000 522.000 128.000 94.000 34.000 12.200 21.800 4.360 17.440 b. Statement of Financial Position. Descriptions Cash Account Receivable Inventories Total Current Assets Land Building (net) Total Fixed Assets Total Assets Account Payable Notes Payable Total Current Liabilities Long Term Debts Shares Capital Retained Earning Total Liabilities and Capital 2018 USD 20.000 23.000 58.000 101.000 50.000 74.000 124.000 225.000 31.000 24.000 55.000 57.500 53.000 59.500 225.000 2019 USD 11.000 22.000 91.000 124.000 72.000 104.000 176.000 300.000 64.000 74.000 138.000 45.900 73.000 43.100 300.000 Based on the above descriptions: a. Complate the following table! (point 20, each ratio =1 point) 2018 2019 .... Descriptions Current Ratio Quick Ratio Debt Ratio Age Average of A/R Industrial Averages 2,8 1,7 0,58 57 days .... 2,5 1,14 35% Inventory Turnover Asset Turnover Operating Profit Margin Return on Assets Return on Equity Net Profit Margin 5% 9,5% 20% b. Evaluate the financial performances of that company by using the approach: - Liquidities ratios (point 2.5) Activities ratios (point 2.5) Profitability ratios (point 2.5) Leverages/debt ratios (point 2.5)