The yearend of KCAU Ltd is 30th September 2023 the following information is available Sh "000" On 1st October 2022 ordinary shares of Sh 1 each 100,000 General reserve 20,000 Retained earnings 36,000 3% debentures payable in 2033 15,000 During the year ended 30th September 2023 Profit 19,300 Transfer to general reserve 5,000 Interim dividend paid 7,000 New shares issued Inventory Trade receivables 10,000 17,800 8,000 Bank overdraft Trade payables Required 2,500 19,000 a) Prepare the statement of changes in equity as at 30th September 2023 b) Calculate as at 30th September 2023 (i) The Return on Capital Employed (ROCE) (ii) Dividend per share (iii) Quick ratio (iv) Current ratio c) Comment on the liquidity position of the company (5 Marks) (2 Marks) (2 Marks) (2 Marks) (2 Marks) (2 Marks)