Could I have help with both parts of question please Kind Regards

Metalwise pic (Metalwise) is a company which purchases metals which it then processes into high-purity metals and alloys. Its shares are listed at the London Stock Exchange and it has a 31 December year-end. Metalwise plc uses International Financial Reporting Standards (IFRS) to prepare its financial statements. Your role You are employed in the accounting department at Metalwise. The financial controller is on long term sick leave and the CEO has asked you to finalise the financial statements of Metalwise for the year ended 31 December 2020. The CEO gives you the following briefing note: Exhibit 1: Metalwise plc - draft financial statement extracts Draft summary statement of comprehensive income for the year ended 31 December 2020 000 Revenue 617.000 Cost of sales (450,000) Gross profit 167,000 Operating expenses (120.761) Operating profit 46,239 Finance costs 6.500) Profit before tax 39,739 Income tax expense (To be completed) Profit for the year 39,739 Other comprehensive income (To be completed) Total comprehensive income 39.739 Draft statement of financial position as at 31 December 2020 000 ASSETS Non-current assets Property, plant and equipment (Exhibit 3 Issue 1) 100,000 Intangible 10,000 Investment (Exhibit 3 Issue 2) 8,000 118,000 Current assets Inventories 93,062 Trade receivables 35,035 Financial asset 50 Cash cash equivalents 8,322 136 469 Total assets 254469 EQUITY AND LIABILITIES Share capital and share premium Retained earnings Other reserves 100,000 65,339 165,339 Long-term liabilities Long-term bank borrowings Deferred tax - Balance at 1 January 2020 (Exhibit 3 Issue 3) 35,010 16,000 51,010 Current liabilities Trade and other payables Current tax payable (Exhibit 3 Issue 3) 38,020 100 38,120 254,469 Total equity and liabilities Question 1 Addressees of financial accounting (12 marks) a) Identify the primary addressees of financial accounting for Metalwise plc. Explain why these addressees are important to Metalwise and why they have an interest in Metalwise's financial accounting information, b) Focus on Metalwise's long-term liabilities in its draft statement of financial position and identify another group of addressees for Metalwise. Explain why this group of addressees has an interest in Metalwise's financial accounting information and comment on its importance for Metalwise relative to the addressees identified in a)