Kindly answer this question below. Thanks

A) a) Calculate the following 5 ratios for 2018 and 2019, clearly showing the figures used. Current ratio 11) Quick ratio 111 Average collection period iv Inventory turnover Net profit margin (10 marks) b) Based the ratios you have calculated in part (a), comment on the efficiency and liquidity of BPR Bhd. (6 marks) c) Advise whether :-: i. As a bank officer , a loan should be given to BPR Bhid or not.. 11. As an investor should invest in BPR Bhd or not.. (2 marks ) B) Explain briefly 3 categories of finance (2 marks ) (Total marks: 20 marks)QUESTION 1 A) You have received the most recent summarized financial statements of the BPR Bhd. which are shown below. You would like to prepare an analysis of the financial performance of the company. BPR Bhd Statement of Comprehensive Income for the year ended 31 December 2019 2018 Sales 2,800,000 1,700,000 Cost of sales (1,400,000) (900,000) Gross profit 1,400,000 800,000 Operating expense (800,000) (500,000) Interest expense (100,000) 900,000 (20,000) 520,000 Net profit before tax 500,000 280,000 Tax (24%) (120,000) (67,200) Net profit after tax 380.000 212,800 BPR Bhd Statements of Financial Position as at 31 December 2019 2018 Current assets Inventories 360,000 190,000 Accounts receivable 250,000 120,000 Bank 610,000 400.000 710,000 Non-current assets Property, plant & equipment 2,000,000 830,000 Total assets 2,610,000 1,540,000 Current liabilities Accounts payable 280,000 220.000 Tax payable 120,000 80,000 Overdraft 180,000 580,000 300,000 Non-current liabilities Debentures 970,000 200,000 Equity Ordinary Share capital 600,000 600.000 Share premium 220,000 220,000 General Reserve 70,000 70,000 Retained earnings 170,000 1,060,000 150,000 1,040,000 Total liabilities and equity 2,610,000 1,540,000