A financial analyst has collected the following financial information of Spritzur Berhad for the year 2022. Spritzur Berhad Average selling price Sales Interest expenses Variable cost Items RM35 1,500 units RM750 Fixed cost Dividend of preferred share Ordinary share 60% RM10,000 RM1,000 5,000 units (a) Prepare an income statement for the company. Assume that the company is taxed at 27%. (10 marks) (b) Based on the prepared income statement in (a) above, evaluate the following: (i) Degree of operating leverage (DOL). (ii) Degree of financial leverage (DFL). (iii) Degree of combined leverage (DCL). (2 marks) (4 marks) (2 marks) (c) If sales increase by 20%, evaluate the increment in the percentage (%) of earnings per share (EPS) for the company?