Rafiki Company Lid, Balance Sheet December 31, 2018 and December 31, 2019 Shs (000) She (OOD) Assets Current assets: Cash 160 192 Marketable securities 652 819 Receivables 2,346 2,050 Inventories 1,940 1,758 Pre-paid expenses and differed charges 578 312 Total current assets 5,676 5.131 Properties Land, buildings, machinery and equipment 5,997 5.389 Less accumulated depreciation of 5386 & 53 89 Long tern receivables and non-current 468 258 Total fixed assets 12,142 10,778 Liabilities Current liabilities; Payables 1,828 Taxes payable 260 Dividends payable 180 210 Total current liabilitie 3.325 2.306 Long term liabilities: Long-term debentures 409 Other long term liabilities 219 203 Deferred income tax liabilities 1,048 723 Total liabilities 5,500 3,641 Ownership: Equity capital 621 414 Preference capital 312 520 Treasury stock at cost 1,081 728 Total ownership 6,567 7,137 Total liabilities and ownership 12,142 10,778 Required: Prepare a the comparative financial statement and an interpretation of the same.