Puan Nurul Izzah, the Chief Financial Officer of Megatron Bank is evaluating Teo Guan Lee Corporation Berhad (TGL), for loan approval. You have been hired to help her diagnose and made recommendations on the loan. TGL started as a small enterprise dealing in general merchandise and it has evolved into a group comprising of several companies in manufacturing, distributing, and retailing branded apparels in major departmental stores throughout Malaysia. Refer to the financial statements of TGL in Exhibit 1.0 (in page 7 to 11), you are required to answer the following questions. a. Prepare a common-size analysis for the years 2022 and 2021 based on Consolidated Statement of Profit or Loss and other Comprehensive Income. Use revenue as the base. (4 Marks) b. Prepare a common-size analysis for the years 2022 and 2021 based on Consolidated Statement of Profit or Loss and other Comprehensive Income. Use year 2020 as the base. (4 Marks) c. Comment on significant trends that appeared in part (a) and (b). (4 Marks) Puan Nurul Izzah, the Chief Financial Officer of Megatron Bank is evaluating Teo Guan Lee Corporation Berhad (TGL), for loan approval. You have been hired to help her diagnose and made recommendations on the loan. TGL started as a small enterprise dealing in general merchandise and it has evolved into a group comprising of several companies in manufacturing, distributing, and retailing branded apparels in major departmental stores throughout Malaysia. Refer to the financial statements of TGL in Exhibit 1.0 (in page 7 to 11), you are required to answer the following questions. a. Prepare a common-size analysis for the years 2022 and 2021 based on Consolidated Statement of Profit or Loss and other Comprehensive Income. Use revenue as the base. (4 Marks) b. Prepare a common-size analysis for the years 2022 and 2021 based on Consolidated Statement of Profit or Loss and other Comprehensive Income. Use year 2020 as the base. (4 Marks) c. Comment on significant trends that appeared in part (a) and (b). (4 Marks)