The table below shows the financial ratios for Hili Ltd, a company that sells electronic products. a) Using time-series analysis, discuss the company's financial performance over the 3 years in terms of its: (i) Profitability (ii) Liquidity (iii) Activity (iv) Financial risk (16 marks) b) Suppose the firm changed its accounting practice of inventory management in Year 3 (20x3) from FIFO (first-in-first-out) to LIFO (last-in-first-out). Discuss would this affect the profitability ratios if the firm was able to source for their products at lower prices in year 3? Describe what limitation of ratio analysis in evident here