Analyse the profitability of the above business in as much detail as the information permits. The figures in Table 1 relate to DTA Ltd, a business operating in the retail sector. Table 1: DTA Ltd. 2020 2021 Revenue 40,000 37,000 Cost of Goods Sold 34,400 30,800 Operating Expenses 2,350 2,900 Interest 450 500 Average Shareholder Equity 17,000 17,500 Net Income 1,670 1,550 Tax 1,400 1,100 Note: Some equipment was sold in 2021 at a loss of 300. This loss was included in operating expenses. No such transaction occurred in 2020.