(A) Oshii Japanese Food was opened on 1st April 2020 and the summary of account balances on 31st March 2021 was shown below: Financial data of Oshii Japanese Food Account Account Balances (HK$) Title Debit Credit Bank & Cash 62,250 Prepaid Rental 47,700 Accounts Receivable 260,000 Property 1,980,000 Equipment & Machinery 250,000 Accounts Payable 115,370 Salaries Payable 75,000 Mortgage Loan Payable 501,270 500,000 327,140 2,750,000 930,000 Capital Retained Earnings Operation Income Operational Cost Salaries Expense Supplies Expense Advertising Expense Utilities Expense Depreciation Expense Insurance Expense Interest Expense General Admin Expense 450,000 54,500 31,000 75,900 31,110 2,600 89,150 4,570 4,268,780 4,268,780 Prepare the P&L (Income Statement) for above period and the Balance sheet as at 31 March 2021. (16 marks) (B) Based on the information in Part (A) above, please calculate below financial ratios for Oshii Japanese Food: (Total = 9 marks) The Current Ratio (3 marks) The Gross Profit Margin Percentage (3 marks) Accounts Receivable Turnover