$2\mathrm{.}1.$ Calculate the equivalent ratios for Empireshire for the year ended $31$ December $2022,$ after excluding the contribution

made by the division that has been sold. $(4)$

$2\mathrm{.}2.$ Calculate the equivalent ratio for Empireshire for the year ended $31$ December $2023,$ excluding the profit on the sale

the division. $(4)$

$2\mathrm{.}3.$ Based on the outcomes of the ratio analyses undertaken in questions $2\mathrm{.}1$ and $2\mathrm{.}2,$ as well as the $2022$ ratios provided

in the question, comment on the comparative financial performance and position of Empireshire. $(10)$