2. Visionary Toys (VT) Visionary Toys (VT) produces highly innovative toys for children. VT began operation in January 2017 and its unique selling point/proposition (USP) is producing toy parts with a 3D 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 Cash $1000 Net fixed assets $27 000 Interest paid $250 Creditors $4000 Debtors $3500 Accumulated retained profit - end of 2017 $10000 Costs of goods sold $7500 Sales revenue $27 250 Short-term loans $1500 Overdraft balance $2000 Expenses $7000 Share capital $13500 Dividends paid $2500 Long-term liabilities $5000 Stock of toy parts $4500 (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]