The summarized balance sheet and opening results of Marconi ltd for the two years ended 31st December 2017 are as follows: GTUC LTD Statement of Financial Position as at 31st December 2017 2017 2016 GH GH Non-Current Asset (Net) 16,222 6,941 Current Assets: Inventory 62,294 52,196 Receivables 54,859 50,052 Bank 7,234 14,565 124,387 116,813 Current liabilities Payables 47,055 42,885 Taxation 4,154 3,219 Dividends 2,500 2,250 53,709 48,354 Net Current Assets 70,678 68,459 10% debentures inventory 25,000 25,000 NET ASSETS 61,900 50,400 Equity: Ordinary shares GH1 each paid up 12,500 12,500 Revenue reserves 35,875 29,787 Deferred taxation 13,526 8,113 61,900 50,400 Operating results for the year end 31st December 2017 2016 GH GH Revenue 672,944 559,071 Profit before interest and Taxation 23,412 20,882 Interest payable 2,500 2,500 Taxation 10,506 8,747 Dividends 3,750 3,500 Required: The share of the company were quoted at GH1.20 at 31 December 2017 a. Calculate from the balance sheet and operating statements i. two ratios each of interest to; ii. creditors, iii. management and iv. shareholders b. Comment briefly upon the changes between 2017 and 2016.