After reviewing the following data related to Azraq Company, answer the following questions:

	2019	2020
Revenue (sales on account)	315,000	420,000
cost of sales	205,500	298,500
Other expenses	84,000	109,500
cash or its equivalent	84,000	(96,000)
INVENTORY	111,000	163,500
accounts receivable	84,000	150,000
Fixed assets	138,000	213,000
accounts payable	57,000	55,500
Owners equity	360,000	324,000
Long term commitments		69,000

The inventory on January 1, 2018 was 67,500 dinars First: Calculate the following percentages for the years 2019 and 2020 (70 marks) A. Gross profit margin B. Return on Equity C. Turnover ratio D. Quick ratio E. Equity ratio F. Inventory turnover. Second: Writing a report to the owner highlighting the strengths and areas of interest in relation to the profitability, liquidity and financial stability of the company, including recommendations to improve the areas of concern. (30 marks)