Classify the following as either Financial, Operating or Other indicators of going concern problems.

(1) During the year the Marketing Manager retired, but she was not replaced

(2) The current ratio deteriorated 2.2 to 1.9

(3) Your client is in the tourist industry. Due to COVID-19, the government introduced legislation that restricted travel.

(4) Due to COVID-19, the border with the country from which your client imports raw materials was closed and your client was unable to obtain critical raw materials

(5) Your client decided to defer the final dividend for the year because of poor economic conditions