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The Financial Statements for Trendy PLC. to the 31 December 2019 and 2018 are shown below: Statement of Profit & Loss for Trendy PLC to 31 December 2019 2018 Turnover Cost of sales Gross profit Administration costs Distribution costs PBIT Finance costs Profit before taxation Taxation Profit after taxation Em 236 -121 115 25 -50 40 - 15 25 -6 19 Em 220 -110 110 -22 -50 38 -10 28 -7 21 Statement of Financial Position for Trendy PLC as at 31 December Non-current assets (at net book value) 286 240 Current assets: Inventory 30 28 Receivables 15 30 Cash & Bank 35 Z Total current assets 8Q 65 Total assets 366 305 Capital & Reserves: Share capital Accumulated profits 120 70 190 150 340 120 60 180 100 280 Non-current liabilities: loan Current liabilities: Payables Taxation Total capital & liabilities 20 6 18 z 26 366 25 305 Required: 1. Calculate 3 accounting ratios for both 2019 and 2018 to enable the assessment of the profitability, liquidity and working capital management of Trendy PLC over the two year period. 2. Conduct common size and percentage analysis for Cost of goods sold, Finance cost and Inventory for both the years