( b ) Use the following information to evaluate the performance of ABC Ltd. ABC Ltd Income statement 12 Net sales Cost of sales Gross profit Selling and administrative costs Other expenses Operating profit Interest expense Income before taxes Tax expense Net income 2018 Sh. M 12,238 (5536) 6706 (4355) (186) 2.161 (159) 2,002 (648) 1,354 2017 Sh. M 11,397 (5192) 6,205 (3921) (69) 2215 (136) 2079 (728) 1.351 Specifically prepare ABC's Ltd comparative analysis report and common size income statements and interpret the results. (15 marks)