a) Delta Roofing Company Limited manufactures roofing sheets in Ghana. They have been in the business for almost 20 years. Their main competitors over the last decade has been Relta Roofing. An investor has tasked you as a financial analyst to determine which of the two companies will be ideal for investments. The following information from the financial statements of both companies have been provided: Delta Roofing: Their total assets are worth GH3,500,000 while they have a working capital of GH4,200,000. Their liabilities stand at GH5,000,000 while retained earnings amount to GH800,000. Earnings Before Interest and Tax amount to GH6,500,000. Sales total GH8,300,000 while the market value of equity is GH7,000,000. Relta Roofing: Their total assets are worth GH4,700,000 while they have a working capital of GH3,200,000. Their liabilities stand at GH4,000,000 while retained earnings amount to GH900,000. Earnings Before Interest and Tax amount to GH6,100,000. Sales total GH9,300,000 while the market value of equity is GH7,500,000. Using Altmans z-score for manufacturing companies, advice the investor on which of the two companies offer a safer investment opportunity. b) List five limitations of Financial Statement Analysis