Cash 28,600 16,000 6,500 Accounts Receivable 10,000 9,900 8,800 Inventory 3,000 3,300 3,000 Fixed Assets 210,000 200,000 200,000 Total 251,600 229,200 218,300 Accounts Payable 23,000 15,000 13,500 Long-term Debt 105,000 104,000 100,000 Common Stock 105,000 100,000 100,000 Retained Earnings 18,600 10,200 4,800 Total 251,600 229,200 218,300 Question - Prepare a ratio analysis report for the CEO covering liquidity, solvency, and profitability for 2021 and 2020. The analysis should assess the trends and covenant status of the company. (15 marks)