Mlangozi Limited sells plumbing fixtures on terms of 2/10 net 30. Its financial statements for the last three years are as follows: 2018 Sh.000 2019 Sh.000 2020 Sh.000 Cash 30000 20000 5000 Accounts receivable 200000 260000 290000 Inventory 400000 480000 600000 Net fixed asset 800000 800000 800000 Accounts payable 230000 300000 380000 Accruals 200000 210000 225000 Bank loan, short term 100000 100000 140000 Long term debt 300000 300000 300000 Common stock 100000 100000 100000 Retained earnings 500000 550000 550000 Additional information: Sales 4000000 4300000 3800000 Cost of goods 3200000 3600000 3300000 sold Net profit 300000 200000 100000 Required: a) For each of the three years, analyze the companys trends in profitability, liquidity and efficiency (12 Marks) b) comment on the factors that may have caused the changes in profitability and liquidity from the above analysis (3 Marks)