The following is the financial statements over the last three years of a manufacturing company:

Required: a. You are required to calculate any two (2) of the following types of ratios: i. Profitability ratios; (8 marks) ii. Liquidity ratios (8 marks) iii. Efficiency ratios; (8 marks) b. Comment briefly on the financial status of the company based on the calculations above.

Long-term debt Current liabilities: Trade payables Bank loan (short-term) Accruals Total liabilities Total equity \& liabilities Other information: Sales Cost of goods sold Net profit