AninvestorisconsideringthepurchaseofsharesineitherAndyLtdorMaggieLtd.Bothcompaniesare inthe same lineofbusiness andtheir accountsare summarized below:

Statements of financial position as at 31 December 2020 Andy L.td Maggie Ltd Assets Non-current assets At cost Accumulated depreciation Current assets Inventory Receivables Cash and cash equivalents Total assets Equity and liabilities Share capital and reserves Share capital Retained earnings Non-current liabilities Bank loan Current liabilities Trade payable Interest payable Income tax Total equity and liabilities $'000 41,600 (12.992) 17,792 10,176 11904 15,680 6 400 S'OOO 28,608 39,872 68,480 26,560 19 840 46,400 22,080 68,480 S'000 90,560 (14.016) 18,688 11,072 5 376 18,560 4,544 6 720 S'000 76,544 35,136 111,680 59,520 12 416 71,936 9 ,920 29 824 111,680