Following are the summarised Balance sheet of ABC Ltd.: Liabilities 2009 2010 $ $ Assets 2009 2010 $ $ Share Capital Debentures Sundry Creditors Reserves and Surplus Profit and Loss A/c 3,00,000 4,50,000 Machinery 1,00,000 1,00,000 | Furniture 75,000 80,000 Stock 1,50,000 1,75,000 Debtors 1,60,000 1,85,000 Cash 5,00,000 6,00,000 1,00,000 1,50,000 50,000 60,000 10,000 50,000 50,000 50,000 Bank 50,000 60,000 Discount on issue of shares 25,000 20,000 7,85,000 9,90,000 7,85,000 9,90,000 You are required to give possible reasons for changes in operational profits and comment on its operational efficiency, if operating profits for the year 2009 were $ 40,000 and sales for the years 2009 and 2010 were $2,50,000 and $ 4,50,000 respectively.