Obtain a copy of COLES 2020 Statement of Financial Position (Balance Sheet) and Statement of Financial Performance (Income Statement) and attach them as appendices with your group report. Based on the financial statements of COLES, identify the financial instruments. Check the Assets, Liabilities and Equities sections. Also, read through the Notes to the Financial Statements to get a better description of the financial instruments you have identified. Evaluate the cash or liquidity situation of the company and provide an analysis based on the liquidity ratios.