Ombese owns and manages a small manufacturing business. The following balances have been extracted from her books of accounts at 31 December 2021. 2 Additional information: 1. Inventory in hand at 31 December 2021 : Raw materials Sh 25,000 Work -in - progress Sh 11,000 Finished goods Sh 26,000 2. Depreciation of 10% on Plant and Machinery using the Straight line method 3. 80% of fuel and light and 75% of rent and rates to be charged to manufacturing 4. Allowance for doubtful debts: 5% of sundry accounts receivable 5. Sh 4,000 outstanding for Fuel and Light 6. Rent and business rates paid in Advanced sh 5,000 7. Market value of finished goods sh 382,000 Required: i. Manufacturing account and Statement of profit or loss for the year ending 31 December 2021 ii. Statement of financial position as at 31 December 2021 . QUL ........nLL a) Financial Ratios are crucial tools for analyzing financial statements. However, they have some limitations. Highlight the five key limitations of financial ratios