The following information is extracted from the 2019, 2020 and 2021 financial report of a business. 2021 ($) Non-current Assets Current Liabilities 37,000 24,500 10,500 3,500 3,150 2020 2019 ($) ($) 16,750 Non-current Liabilities 18,500 10,500 9,750 Owner's Equity (Ending Balance) 21,500 17,250 9,600 Total Revenue Total Expenses 47,000 34,000 27,600 26,000 21,000 14,250 a. (4 marks) Calculate the ratios and complete the table below. Round your answer to the nearest 0.01% (2 decimal places). Do not include the % symbol. Do not use comma separators. For example, if your answer in decimal is 0.12345 (which equals to 12.35%), 12.35 would be the correct format. Return on Assets Profit Margin 2021 % % 2020 % % b. (4 marks) Calculate the ratios and complete the table below. Round your answer to the nearest 0.01 (2 decimal places). Do not include any symbol. Do not use comma separators. For example, if your answer in decimal is 0.12345, 0.12 would be the correct format. Current Ratio 2021 2020 Debt to Total Assets ratio c. (2 marks) Which ONE of the following statements is correct regarding the ratio analysis for the two years? The business had a higher risk of not surviving long term in 2021. OThe business did not have trouble meeting its short-term debts in 2021 according to the rule of thumb. The business used its assets less efficiently in 2021 to generate profit. d. (2 marks) Which ONE of the following transactions can immediately improve the Return on Assets? OPurchase equipment for $6,000 on credit. OPay $6,500 to suppliers for goods purchased on credit before. Receive $1,500 cash for services to be provided in the future. e. (2 marks) Which ONE of the following transactions can immediately improve the Current Ratio? O$7,000 cash contributed by the owner. OPay $2,300 annual insurance premium. OReceive $5,200 cash for services provided and recorded before