b) The balance sheet of ENTREE Ltd is given for the year 2018 and 2019 convert them into common size balance sheet and interpret the changes in at least 5 points. Liabilities 2018 2019 Assets 2018 2019 Equity Share Capital 146800 191000 Buildings 180000 200000 Capital Reserve 50000 70000 Plant & Machinery 40000 55000 Long Term loans 20000 30000 Furniture 10000 25000 Trade Creditors 30000 40000 Other Property 20000 12000 Bills Payable 80000 60000 Goodwill 25000 30000 Bank Overdraft 90000 80000 Stock 70000 57000 Provisions for expenses 30000 20000 Cash 25000 20000 Sundry Debtors 30000 35000 Total 446800 491000 Total 446800 491000 c) (i) While doing trend analysis of 2017, 2018 and 2019, 2018 trend percentage showed 136 and 2019 showed 145 for debtors in Balance sheet. If the 2017 debtors were 630,000, then give the value for 2018 and 2019. (2 marks) (ii) Revenue of ABC co. for 2020 was 238,000, the gross margin was 72% and net profit was 20%. Compute and give the figures of Gross margin and net profit. (1 mark)