Emerald plc is a wholesaler. Its summarised financial statements for the year ended 30 June 2022 (and 2021 comparatives) are as follows: A. Describe the concerns of the following stakeholders and indicate what information included in the annual report might help satisfy these concerns: - Shareholders - Lenders You should include the calculation and interpretation of relevant ratios using the information for Emerald plc, for each of the above stakeholders. (20marks) B. The directors are considering two schemes to raise 5,000,000 to fund a new premises. It is estimated that this will ultimately increase profit before interest and tax by 700,000 per annum. The management team are considering the following options: i. An issue of 13% debentures redeemable in 25 years ii. A rights issue at 1.80 per share. The current market price is 2.00 per share. Assume a corporate tax rate of 20% Required Advise management which scheme they should adopt with calculations to support your recommendation. (10marks) Also explain what other factors should be taken into consideration when making the decision