Prepare the final trial balance of Lanner Ltd for the 30th April 2023. Marks 10 (b) Prepare the income statement, statement of changes in equity, balance sheet and cash flow statement of Lanner Ltd for the financial year ended 30 April 2023. Show comparative information (i.e., financial years 2022 and 2021 next to 2023). 10 (c) Use trend analysis, common size statements and financial ratios to evaluate the profitability, liquidity, solvency and working capital management of Lanner Ltd. 25 (d) What areas of improvement would you suggest for Lanner Ltd.