The financial statements of Roster Limited is provided below: Statements of Comprehensive Income for the year ended 31st December 2017 and 2016 2017 2016 $ $ Sales (all credit) 3,344,800 3.149,600 Cost of Sales (all credit purchases) -1.757.400 -1.625,200 Gross Profit 1,587,400 1,524,400 Operating expenses: -975,800 -933200 Selling, general and administrative 792,600 742,400 Other expenses 183 200 190.800 Operating Profit 611,600 591,200 Other income: 5,400 6,600 Interest income 5.400 6,600 Profit before interest 617.000 597,800 Interest expense -103,584 -121.216 Profit before tax 513,416 476,584 Tax -154.026 -142.974 Profit after tax 359, 390 333.610 Statement of Financial Position for the year ended 31st December 2017 and 2016 2017 2016 $ $ Assets Non Current assets 1,628,600 1,566,000 Current Assets: 1.275,800 1.213.200 Inventories 462,400 406,000 Accounts receivable 578,200 555,600 Cash and cash equivalents 235,200 251,600 Total assets 2.904.400 2.779,200 Equity and liabilities Equity Ordinary Share Capital (1 200 000 Shares) Retained earings Non-current liabilities (16%p.a) Current liabilities Accounts payable Other current liabilities Total Equity and liabilities 1,306,200 1.200.000 106,200 647,400 950.800 216,200 734.600 2.904.400 1.257.800 1.200.000 57,800 757,600 763,800 201,600 562.200 2.779,200 REQUIRED a) Use the information from the financial statements of Roster above to calculate the following ratios for 2016 and 2017. (where applicable round off answers to two decimal places.) i) Profit margin (Net profit margin) Retum on Assets Retum on equity iv) Pricelearnings ratio Earnings per share vi) Capital Gearing Ratio vii) Creditors payment period Vili) Debtors (Receivables) Collection Period Quick Ratio and Current Ratio Inventory (Stock) Tumover b) Analyse and comment on the performance of Roster Limited between 2016 and 2017 in terms profitability, efficiently, liquidity and investment