d) The statement of financial position for Lisa's Tennis Racquets Pty Ltd reveals cash on hand of $28,000, accounts receivable of $98,000, inventory measured at $200,000 and plant and equipment measured at $350,000. The liabilities of the entity are: accounts payable $88,000, bank overdraft $99,500 and long-term loan $250,000. Relate this information to the liquidity of the entity. Ensure you state what liquidity is and then consider 2 points when analysing this example. (3 marks) e) 'We made a profit of $325,000, so why is there only $20,000 in the bank?", exclaimed Ms Trowel, the owner of the local 'Fruit and veggie' shop. Explain to Ms Trowel the relationship between profit and cash flow to help her understand the reason why there is such a big difference between profit and cash in the bank Ensure you include an explanation of the difference between cash in the bank and profit as well as 2 examples of what could be examined to explain the cause of this difference