2. Visionary Toys (VT) Visionary Toys (VT) produces highly innovative toys for children. VT began operation in January 2017 and its unique selling pointiproposition (USP) is producing toy parts with a 30 printer. The financial director presented financial information for VT at the end of 2017. He was concerned about VT s liquidity. Table 1: Revenue and expense information for the year 2017 and balance sheet items at 31 December 2017 [Source: o Intemational Baccelaureate Organization 2018] (a) Define the term unique selling point/proposition (USP). [2] (b) (i) Construct a fully labelled balance sheet for VT for the end of 2017. [5] (ii) Calculate the acid test (quick) ratio for VT for 2018. [1] (c) Explain one way VT could improve its liquidity. [2]