Ben's trial balance at 31-Dec-2021 is shown below -Dr -Cr Cost of Sales/Sales 78,000 192,000 Office Rent 20,000 Plant Cost/Depreciation 180,000 108,000 Staff wages Cash at Bank Inventory 2NV Shares Retained earnings 15% Debenture (2042) Receivables/Payables Totals 25,000 135,000 28,000 80,000 50,000 60,000 48.000 514,000 24.000 514,000 Notes: (Information not included above) 1) Wages of 4,000 were still owing at the year end. 2) Office rent of 2,000 had been paid in advance. 3) Plant depreciation is 15% p.a. (straight line basis). 4) At year-end Plant costing 30,000 was sold for 8,000. 5) Plant disposal loss (at (4) above) amounted to 2,000. 6) Company tax rates were 20%. Required: For Y/e Dec-21, prepare the following financial statements a) Financial Position Statement (Balance sheet) b) Income Statement c) Compute: Operating Cash Cycle d) Compute: Profitability Ratios e) Compute: EpS and Gearing Ratios f) If market price per share at 31/12/21 was 110p, compute PER. [NB(d) Profitability ratios are ROCE, PMOS, and ATO:]