4.You are given summarized information about two firms in the same line of business.A and B,as follows.

Use Financial Ratio for calculate strength and weakness.

Statements of financial paosition at 30 June	A frim		B frim
	million	million	million	million
Land		80		260
Buildings	120		200
Less :Depreciation	(40)		-----
		80		200
Plant	90		150
Less :Depreciation	(70)		40
		20		110
		180		570
inventory	80		100
Accounts receivable	100		90
bank		180	10	200
		360		770
Accounts payable	110		120
Bank Loan	150		250
		(260)		(250)
		100		520
Capital at start of year		100		300
Add :profit for year		30		100
		130		400
Less: Drawings		(30)		(40)
		100		360
Land revaluation		----		160
		100		520
Sales		1000		3000
Cost of sales		400		2000

Required: write a report briefly outing the strengths and weaknesses of the two business.