The following is a comparative statement of financial position for Hexal Co as of 30 November 2019 and 2020 (in $) Assets Noncurrent Assets: Property, Plant, and Equipment Intangibles Investments 2019 2,401,000 584,000 2020 2,543,000 550,000 406,000 Current Assets: Inventories 685,000 598,000 Trade and Other Receivables 480,000 465,000 Prepayments 96,000 126,000 Cash and Cash Equivalents 426,000 200,000 Total Assets 5,186,000 4,374,000 Equity and Liabilities Equity: Ordinary Share Share Premium Retained Earnings Noncurrent Liabilities: Borrowings 1,100,000 1,000,000 342,000 200,000 1,785,000 1,311,000 500,000 1,000,000 Redeemable Preference Shares 200,000 0 Current Liabilities: Trade Payables 749,000 427,000 Accruals 108,000 131,000 Income Tax Payable 282,000 165,000 Provisions 120,000 140,000 Total Equity and Liabilities 5,186,000 4,374,000 The profit or loss statement for Hexal Co for the year ended 30 November 2020 is as follows: Hexal Co Statement Profit or Loss For the Year Ended, November 30, 2020 (in $) Revenue 5,762,000 Cost of Sales (4,630,000) Gross Profit 1,132,000 Selling Expenses (236,000) Administration Expenses (127,000) Profit from Operations 769,000 Finance Charge (68,000) Investment Income 55,000 Profit before Tax Income Tax Profit 756,000 (232,000) 524,000