MARKS AND SPENCER PLC (M&S) The nancial statements of M515 {GER} are presented in Appendix A. The company's complete aroma report. including die notes to the nancial Statements, is available online. Instructions 1. (a) What type of income statement format does Has use? Indicate Why this format might be used to present income statement information. 2. [b] What are H&S's primary revenue sources? 3. [c] Compute H&S's gross profit for each of the years 2E1? and 2E13. Explain Why gross profit increased in 2313. 4. (d) Why does use make a distinction between operating and non* operating profit? 5. (e) Does Has report any non-IFRS measures? Explain