The selected trend percentages for Theta Ltd over 5 years are: Year Year Year Year 5 4 3 Year 2 1 Sales Revenue 90.0 95.0 98.0 105.0 100.0 Cash 80.0 90.0 105.0 110.0 100.0 Accounts receivable 120.0 114.0 100.0 110.0 100.0 85.0 90.0 98.0 108.0 100.0 Inventory Total current assets 118.8 113.1 104.1 106.9 100.0 Current liabilities 95.0 98.0 100.0 110.0 100.0 NB: Year 1 is the base year and the figures for each subsequent year are expressed as a percentage of the base year figure. NB: Year 1 is the base year and the figures for each subsequent year are expressed as a percentage of the base year figure. Required: 1. Comment on the trend analysis and what reasons may have caused the changes in: 1a. Sales Revenue 1b. Assets 1c. Liabilities (2 marks) (2 marks) (1 mark) 2. To further your interpretation, specify what other analysis you would do? Be as specific as possible about what you would analyse and why it would enhance your interpretation in requirement 1