b) Conduct an index number trend analysis for all the items reported. Use year 2017 as the base year. Discuss your findings.

d) Using any one of the financial analysis tools that you have learned from this subject, perform the before and after restructuring analysis for this company.

Section 1 - Financial Analysis FSA Company's Summary Financial Data (In billions, except per share data) Net Sales Gross Profit \begin{tabular}{rrrrr} \hline 2021 & 2020 & 2019 & 2018 & 2017 \\ \hline 20.85 & 19.75 & 19.12 & 19.42 & 18.27 \\ 6.15 & 7.38 & 7.27 & 6.68 & 6.60 \\ 2.44 & 2.90 & 3.07 & 2.64 & 2.75 \\ 1.59 & 1.84 & 1.88 & 1.69 & 1.82 \\ 0.29 & 0.00 & 0.09 & 0.05 & 0.10 \\ 1.88 & 1.84 & 1.98 & 1.74 & 1.92 \\ 2.73 & 2.90 & 3.16 & 2.69 & 2.84 \end{tabular} TotalAssetsTotalLiabilitiesLongTermDebtShareholderEquityTreasuryStockatcost19.3713.845.435.532.1119.0413.125.125.924.7317.8712.474.795.414.0916.6712.804.883.884.2916.9511.734.395.223.81 BasicEarningspershareCashDividendspershareClosingStockPriceSharesOutstanding(billions)4.022.7673.560.404.472.5863.040.414.532.3863.710.424.082.2752.740.414.132.0869.340.42 Section 1 - Financial Analysis FSA Company's Summary Financial Data (In billions, except per share data) Net Sales Gross Profit \begin{tabular}{rrrrr} \hline 2021 & 2020 & 2019 & 2018 & 2017 \\ \hline 20.85 & 19.75 & 19.12 & 19.42 & 18.27 \\ 6.15 & 7.38 & 7.27 & 6.68 & 6.60 \\ 2.44 & 2.90 & 3.07 & 2.64 & 2.75 \\ 1.59 & 1.84 & 1.88 & 1.69 & 1.82 \\ 0.29 & 0.00 & 0.09 & 0.05 & 0.10 \\ 1.88 & 1.84 & 1.98 & 1.74 & 1.92 \\ 2.73 & 2.90 & 3.16 & 2.69 & 2.84 \end{tabular} TotalAssetsTotalLiabilitiesLongTermDebtShareholderEquityTreasuryStockatcost19.3713.845.435.532.1119.0413.125.125.924.7317.8712.474.795.414.0916.6712.804.883.884.2916.9511.734.395.223.81 BasicEarningspershareCashDividendspershareClosingStockPriceSharesOutstanding(billions)4.022.7673.560.404.472.5863.040.414.532.3863.710.424.082.2752.740.414.132.0869.340.42