QUESTION TWO [30] Remiss Limited is a company involved in the manufacture of aluminium cans. It purchases aluminium in bulk and, using machinery, converts bulk aluminium into cans. The majority of Remiss customers are soft drink manufacturers and distributors. The most recent summarised Financial Statements of Remiss Limited are presented below: Statement of Financial Position as at 31 March 2021 Notes 2021 2020 R million R million ASSETS Non-current Assets Property Plant and Equipment 442 398 Current Assets Debtors 200 180 Stock 140 152 Bank 1 5 4 Total Assets 787 734 EQUITY AND LIABILITIES 2 80 80 Ordinary Share Capital Retained income 266 210 Total Equity 346 290 Non-current Liabilities 3 100 100 Current Liabilities Creditors 341 344 Total Equity and Liabilities 787 734 Additional information: Sales totalled R300 million in 2021 and R250 million in 2020. Cost of Sales totalled R250 million in 2021 and R200 million in 2020. Net profit after tax totalled R56 million in 2021 and R40 million in 2020. The interest rate on the non-current liabilities was 8% per annum. This remained unchanged during both the 2021 and 2020 financial years. The tax rate for both 2021 and 2010 remained unchanged at 28%. Required: Discuss how the liquidity, solvency, profitability and long-term and total asset management of Remiss has changed from 2020 to 2021. Limit your answer to two ratios per subsection where applicable