Lucy Sdn Bhd. is a food production company which began operations on January 1, 2021. At the beginning of the year, Lucy brings in RM100,000 to her business's bank account and apply a long-term business loan with the amount of RM80,000 with an interest of 10 percent per year. Lucy decided to utilize her business's bank account only for all transaction for the year. Three months later, her business loan application is successful. She hired five permanent staff and she is agreed to pay each of them a total of RM14,440 per annum. At the end of the year, a total of RM10,800 was used to pay for utility bill. Lucy recorded a total of RM 1,080,000 sales, 30 percent from it derived from credit sales. A total of RM 24,000 was used to pay for office's annual rental fees. Lucy purchases a total of RM500,000 inventory and 20 percent from it derived from credit purchase, and the value of ending inventory was RM150,000. At the beginning of the year, Lucy purchases an equipment which cost her RM80,000 and she is estimated the useful life of this equipment is 5 years and RM5,000 salvage value. She is decided to use sum of the years' digit to compute for the depreciation value for the equipment. She decided to purchase fire insurance on 1st May 2021, and she was paid annual insurance fees (12 months) which cost her RM15,000. Furthermore, she had been charged RM3,000 for taxation but she only paid RM 1,500 at the end of the year. At the end of the year, a customer owning RM1,000 becomes bankrupt. Required: (a) (b) Suggest an analysis technique that Lucy should implement to analysis her company's performance. Justify the reasons of your suggestion. (6 marks)