Chen Ltd. has the following account balances as at 31 December 2020. $'000 Cash 36.0 Inventory 62.0 Property, plant and equipment (PP&E) 100.0 Trade creditors 35.0 Bank loan 50.0 Contributed capital 80.0 Retained earnings as at 31/12/2019 10.0 Sales revenue 158.0 General expense 28.0 3.0 Interest expense Other operating income Annual depreciation 6.0 10.0 Tax expense 5.0 Additional information: The opening inventory for year 2020 is $42,000. Purchases of inventory made during year 2020 is $115,000. Dividend of $15,000 is proposed for year 2020 and is paid in cash fully in the same year but it has not been accounted yet. (a) Calculate the total assets as at 31 December 2020. Show with workings. (b) Calculate the gross profit generated for the year 2020. Show with workings. (c) Calculate the net profit generated for the year 2020. Show with workings. (d) Calculate the owner's equity as at 31 December 2020. Show with workings