Question 2: What is the differences between bonus issue, share splits and scrip dividend? (4 marks) Question 3: Calculate the liquidity ratio and working capital ratios for the following accounts of a manufacturer of products for the construction industry, and comment the ratios. (10 marks) on Turnover Cost of sales Gross profit 2016 2015 RM'000 RM'000 2,065.0 1,788.7 1.478.6 1.304.0 484.71 586.41 Current assets Stocks Debtors (note 1) Short-term investments Cash at bank and in hand 119.01 400.9 4.2 48.2 572.3 109.0 347.41 18.8 48.0 523.2 Creditors: amount falling due within one year Loans and overdrafts Corporation taxes Dividend Creditors (note 2) 49.1 62.0 19.2 370.7 501.0 35.3 46.7 14.3 324.0 420.3 Net current assets 71.3 102.9 Notes 1. Trade debtors 2. Trade creditors 329.8 236.2 285.4 210.8