The following is PT COVERING's financial data for analysis: Assets 2019 2018 Current Asset: Cash Account Receivable Inventory 140,875 80,500 80,500 56,350 112,700 80,500 Non-Current Asset: Property, Plant and Equipment 241,500 313,950 Accumulated depreciation (128,800) (96,600) Total Asset 446,775 434,700 Liabilities and Equity Liabilities: Current Liabilities: Account payable 76,475 60,375 Income tax payable 28,175 32,200 Non-Current Liabilities: Bonds payable 68,425 132,825 Equity: Share Capital ordinary Retained earnings Total Liabilites and Equity 72,450 56,350 201,250 152,950 446,775 434,700 Required: a. Prepare horizontal and vertical analysis calculations for the year 2019! (15 Points) b. Provide your explanation of the company's financial condition based on the re calculations in point a! (5 Points)