The following figures were taken from the books of Pat Marshall and Sons. Opening Capital Closing Capital Working Capital Current Assets Fixed Assets Long-term Liabilities Current Liabilities Net Profit 2012 90,000 126,000 7,000 22,000 169,000 50,000 15,000 36,000 2013 126,000 159,000 13,000 27,000 206,000 60,000 14,000 33,000 (a) Calculate appropriate ratios for this business for the 2 years. (b) (i) Comment briefly on any difference in the ratios between the years. (ii) Suggest why any differences may have taken place. (c) Closing Capital could be less than Opening Capital. Suggest 2 reasons why this might occur.