Please complete the following balance sheet and income statement (from (a) to (l)). Please explain how you reached each item you filled in.

Balance Sheet (in million EUR)

Assets	2018	2019	Liabilities and shareholders equity	2018	2019
Current assets Cash Marketable securities Inventory Accounts receivable Total current assets	(a) 0 39 37.5 (b)	7.5 7.5 37.5 45 97.5	Current liabilities Bank loans Accounts payable Total current liabilities	7.5 30 (e)	0 40.5 40.5
Fixed assets Gross investment Less depreciation Net fixed assets	84 24 (c)	105 30 75	Long-term debt Net worth (equity and retained earnings)	7.5 (f)	18 114
Total Assets	(d)	172.5	Total liabilities and owners equity	(g)	172.5

Income Statement (2019, in million EUR)

Sales Operating costs Depreciation

525 481.5 (h)

EBIT Interest Pre-tax income Tax (50%) Net Income

(i) 1.5 (j) (k) (l)

Note: Dividend = 1.5