Gus and Tessa own and operate a courier business together. The following details are extracted from the financial records of their business. They both work very hard and their business seems to have been growing. However, Gus and Tessa are concerned about the profitability and liquidity of their business, especially since the bank is requiring repayment of the overdraft. They came to you for your opinion. 30-Jun-19 ($) 30-Jun-20 ($) Courier revenue [all credit] 90,000 135,000 Cost of goods sold 58,500 94,500 Interest expense 0 250 Income tax expense 6,000 1,200 All other operating expenses 22,000 38,500 Cash at bank (overdraft) 18,000 -27,000 Inventory (packaging and supplies) 27,000 49,500 Accounts receivable 18,000 45,000 Non-current assets [net] - vans 36,000 72,000 Accounts payable 9,000 13,500 Capital 90,000 108,000 Non-current liabilities 0 18,000 Total assets at 1 July 2018 were $87,000