Suppose as a student of AIBA Savar you are interested to know about the financial situation and quality assurance of the canteen. For that you have to evaluate the "Financial Statements" by ratio analysis. Here the "Balance sheet" & "Income statement" of a year is given below: Liabilities Account payable = 28,000 Assets (Taka) Cash = 30,000 Account receivable = 7,000 Accrued wages = 10,000 Inventories 4,000 Accrued taxes = 5,000 Machineries 25,000 Debt (Long)=23,000 Net Sales Gross Profit (-)Total OPERATING EXPENSES Net Income Before Taxes (-)Taxes on income (15%) Net Income After Taxes NET INCOME Amount(Taka) 2,50,000 1,20,000 70,000 50,000 7,500 42,500 42,500 Calculate "the net operating profit after taxes (NOPAT)" &" the net operating working capital" to know the financial position of AIBA Savar Canteen's. (5)