Answer according to the given data

Instruction: round the number with 1-digit decimal 2.1 Using the given data, construct a balance sheet and an income statement of ABC company and discuss any financial interpretation you can see in 2019 and 2020. (20 points) ABC company recorded the following transactions during the year 2019 and 2020. 2020 2019 Revenues from sales Investment income Other income Total revenue Cost of sales of goods Selling and distribution expenses Administrative expenses Tax expense 25,583,000,000 188,476,000 357,435,000 26,128,911,000 16,554,000,000 3,966,769,000 1,743,656,000 (587,000,000) 25,610,000,000 216,434,000 359,788,000 26,186,222,000 16,664,000,000 3,901,520,000 1,786,317,000 (717,000,000) ABC has the following items appear on their balance sheets 2020 2019 2018 Items 1 Other non-current assets 2 Trade accounts payable 3 Other receivables 4 Other non-current liabilities 5 Share capital 6 Other current liabilities 7 Inventories 8 Other current assets 9 Investments in joint ventures 10 Investment properties 11 Property, plant and equipment 12 Cash and cash equivalents 13 Trade accounts receivable 14 Goodwill 15 Other intangible assets 16 Deferred tax assets 17 Long-term loan from financial institution 18 Lease liabilities 19 Other payables 20 Income tax payable 21 Retained earnings 22 Deferred tax liabilities 319,000,000 1,815,000,000 587,000,000 1,000,000 6,300,000,000 31,000,000 2,076,000,000 66,000,000 1,052,000,000 690,000,000 2,358,000,000 2,530,000,000 2,918,000,000 80,000,000 318,000,000 127,000,000 850,000,000 591,000,000 2,279,000,000 240,000,000 862,000,000 152,000,000 632,000,000 2,243,000,000 447,000,000 1,184,000 6,300,000,000 6,000,000 1,523,000,000 68,000,000 799,000,000 738,000,000 4,925,000,000 2,819,000,000 3,180,000,000 80,000,000 229,000,000 192,000,000 1,120,000,000 684,000,000 2,585,000,000 323,000,000 2,361,816,000 8,000,000 232,000,000 3,365,270,000 423,000,000 1,254,000 6,300,000,000 8,000,000 1,010,000,000 73,000,000 949,000,000 711,000,000 5,325,000,000 3,119,000,000 4,130,000,000 80,000,000 129,000,000 235,000,000 230,000,000 712,000,000 2,325,000,000 345,000,000 3,111,476,000 18,000,000 Industry Average in 2020 and 2019 consecutively Net profit ratio: 1.4 and 2.2 Return on assets: 0.3 and 0.4 Current ratio: 1.2 and 1.5 Quick ratio: 1 and 1.4 Debt ratio: 2.2 and 2.5