Question 3 (Total 14 points) a) (6 points) Write down, in simple sentences, the major reasons/motivations behind reorganization of financial statements. b) (8 points) Calculate (i) financial leverage ratio (FLEV), (ii) return on common equity (ROCE), (iii) return on net operating assets (RNOA), and (iv) Return on operating assets (ROOA), based on reorganized financial statements of Beta Inc. in 2012. Assume the short-term interest rate (r) is 1%