"Georgia Hair Limited is a manufacturer and distributor of hair care products. The company's directors are looking for individuals interested in making substantial investments to fund expansion of the business's operations and distribution network." Extracts from the company's financial statements for 2017, 2018 and 2019 are given below: 2017 10,761,242 2018 11,041,034 2019 11,278,416 Revenue Cost of sales (7,715,810) (7,894,340) (8,052,790) Gross profit 3,045,432 3,146,694 3,225,626 Administrative expenses (1,262,004) (1,282,840) (1,397,252) Distribution and selling costs (825,232) (840,376) (852,626) Operating profit 958, 196 1,023,478 975,748 Finance costs (180,354) (196,008) (272,440) Profit before tax 777,842 827,470 703,308 Taxation (233,352) (248,240) (210,992) Profit after taxation 544,490 579,230 492,316 The company has paid a dividend of 200,000 to its shareholders in each of the three years under review: 2017 2018 2019 Capital employed Share capital 400,000 400,000 400,000 Retained earnings 5,993,246 6,372,476 6,664,792 Loan capital 2,576,486 2,800, 114 3,892,000 a) "Calculate the following ratios: i) ii) iv) Required: Return on total capital employed Pre-tax return on shareholders' funds Dividend cover Interest cover Gearing (use Debt / Debt + Equity)" b) "Present a common size analysis of the statement of profit or loss information for the three years 2017, 2018 and 2019." "[10 marks]" c) "Write a report for potential investors discussing the performance and position of the company as far as possible from the data given. You should explain any concerns you have about the company as a viable investment." "(Maximum word count: 200)