a) Complete the Trend Analysis, and give at least 5 point conclusion.( 5 marks) Particulars 2017 2018 2019 Sales 10000 15000 20000 Less: Cost of Good Sold 7000 8750 14000 Gross Profit 3000 6250 6000 Less: Admin Expenses 1000 1250 1500 Finance Expenses 500 625 750 Selling Expenses 250 375 500 Net Profit before Taxes 1250 4000 3250 Less: Income Tax 250 800 1000 Profit After Taxes 1000 3200 2250 b) The balance sheet of ENTREE Ltd is given for the year 2018 and 2019 convert them into common size balance sheet and interpret the changes in at least 5 points. Liabilities 2018 2019 Assets 2018 2019 Equity Share Capital 146800 191000 Buildings 180000 200000 Capital Reserve 50000 70000 Plant & Machinery 40000 55000 Long Term loans 20000 30000 Furniture 10000 25000 Trade Creditors 30000 40000 Other Property 20000 12000 Bills Payable 80000 60000 Goodwill 25000 30000 Bank Overdraft 90000 80000 Stock 70000 57000 Provisions for expenses 30000 20000 Cash 25000 20000 Sundry Debtors 30000 35000 Total 446800 491000 Total 446800 491000