5 [20 MARKS] Below data extracted from Best Engineering Enterprise for the year ending 31 December 2021. Best Engineering Enterprise Statement of Financial Position as at 31 December 2021 (RM) 2020 (RM) Land 180,000 180,000 Shop lot 80,000 104,000 Accumulated depreciation -60,000 -40,000 Cash 17,200 14,800 Inventory 40,000 28,000 Account Receivables 84,800 Total 342,000 93,600 380,400 Account Payables 49,480 78,000 Overdraft 20,000 25,000 Capital 272,520 277,400 Total 342,000 380,400 Additional information: 2021 (RM) 2020 (RM) Sales 400,000 350,000 Cost of goods sold 240,000 200,000 Net profit 60,000 45,000 You are required to: a) Compute the current ratio, quick ratio, gross profit margin and net profit margin for the past 2 years (calculations based on 2 decimal points. Compulsory to write clear formula and working solutions); marks] b) Interpret your ratios result (Question 5 a); [4 marks] = [8 c) Prepare summary ratios and graphs for above mentioned ratios (Question 5 - a) in Excel. [8 marks]