6 months to 30 June 6 months to 30 Dec 2014 000" 2014 "000" Inventories at period 1050 550 end Receivables at period 1100 950 end Cash and cash 150 equivalents at period end Trade payables at 1400 800 period end Short term borrowings 250 at period end Revenue for the period 2250 2000 Cost of sales for the 1500 1300 period 3.1 Prepare a brief report that analyses the working capital and liquidity position of Sanchez & (20) Gomez limited. Include the calculations for the relevant ratios, in your report