QUESTION THREE (15 MARKS) The following data relates to a company in the manufacturing sector in Kenya for the year ending 31 December 2019. Kshs. "000" Sales 25,678 Total Assets 49,579 Total Liabilities 5,044 Retained Earnings 1,77 Working Capital -1,777 Earnings before Interest and Taxes 2,605 Market value of Equity 10,098 Book value of Total Liabilities 5,044 The company is paying interest on a long-term debt instrument amounting to Kshs. 905,000 per year and that the company's total liabilities is constituted in the ratio of 2:5 between current and non-current components. a. Using the Springate model assess the financial health of the company (3 Marks) b. Taking each variable above explain how the management of the above company can improve the financial health of this company (12 Marks)