The figures below are balances extracted from the accounts of a construction company at the year end:

Creditors		OPENING 1,684		CLOSING 5,465
Debtors		5,589		6,681
Accruals Wage/Salaries		384		577
Accumulated depreciation building		40,000		40,500
Accumulated depreciation equipment		1,360		1,520
Overdraft		2,000		7,500
Building (at cost)		150,000		150,000
Share Capital		100,000		100,000
Cash		7,470		14,649
Equipment ( at cost)		3,400		9,400
Land		23,000		23,000
Stock		8,950		8,500
other Current Assets		1,245		1,350
Prepaid Insurance		600		0
Profit & Loss Account		54,826		58,018
Receipts from Sales				20,362
Payments to Suppliers				6,289
Wages				2,327
Bank Interest payments				400
Taxation				1,700
Miscellaneous operating expenses				1,862

Required:

a. Prepare a balance sheet for the company as at the year end

b. Prepare a profit and loss account in respect of these figures. .

c. Prepare a cash flow statement for the company during the year.

d.Calculate the following ratios:

• Return on capital employed
• Net profit to sales ratio
• Asset utilisation ratio
• Stock turnover
• Debtors collection period in days
• Creditors payment period in days
• Current ratio
• Liquidity ratio

e. Discuss briefly the financial performance of the firm and its liquidity.