Assignment: Following is the financial performance data of Sigma Garments Limited, for the years 2022 \& 2021. a. Summarized Balance Sheet, as of 31-December (Figures in 'Crore Bangladeshi Taka) b. Summarized Income statement, as of 31-December: (Figures in 'Crore Bangladeshi Taka) Based on the tables, please: 1) Calculate liquidity ratios of Sigma Garments for year 2021 and 2022. 2) Calculate the length of the cash operating cycle for year 2021 and 2022. 3) Based on the findings of (a) \& (b), please analyze the financial performance of Sigma Garments in 2022 over 2021