Question 1 The comparative statements for Caffeine Cafe Bhd are given as follows: Caffeine Cafe Bhd Comparative Statements of Income Dec-31 Increase (Decrease) (in thousands of ringgit) RM Percentage Net sales Cost of goods sold Gross profit Selling, administrative and general expenses 2021 30,000 20,000 10,000 2020 28,000 19,500 8,500 3,000 2,900 Operating Income Interest expense Income before taxes Income tax expense Net Income 7,000 100 6,900 2,000 4,900 5,600 80 5,520 1,600 3,920 a) b) Complete the increase (decrease) in ringgit and percentage. Comment on the trends for the years 2020-2021. [9 marks] [6 marks]