The income statements and statements of financial position for Kayu Bangku Berhad for 2019 and 2020 are shown below. KAYU BANGKU BERHAD INCOME STATEMENT FOR THE YEAR ENDED 31 AUGUST 2019 AND 2020 2020 2019 RM RM Revenue 2,983,620 2,762,444 Cost of sales 1,828,362 1,715,478 Gross profit 1,155,258 1,046,966 Administrative expenses 446,600 458,290 Selling and distribution costs 146,920 136,662 Operating profit 561,738 452,014 Interest payable 3,938 Interest receivable 1,862 Profit before taxation 563,600 448,076 Tax 159,500 136,650 Profit after taxation 404,100 311,426 KAYU BANGKU BERHAD STATEMENT OF FINANCIAL POSITION AS AT 31 AUGUST 2019 AND 2020 2020 2019 ASSETS RM RM RM RM Non-current assets 2,021,400 1,863,092 Current assets Inventory 140,257 128,677 Trade receivables 367,844 365,900 Cash 157,250 665,351 494,577 2,686,751 2,357,669 EQUITY AND LIABILITIES Equity Share capital 500,000 500,000 Retained earnings 1,861,349 1,457,249 2,361,349 1,957,249 Non-current liabilities 93,300 Current liabilities Trade payables Tax payable 165,902 159,500 325,402 2,686,751 170,470 136,650 307,120 2,357,669 You are required: a) to present a horizontal analysis of the income statement and statement of financial position. (5 marks) b) to write a brief report commenting on the income statement and statement of financial position of the business over the two (2) years. Use computations from part (a) to illustrate. (14 marks) c) to name two (2) interest groups that will be interested in the accounting information of Kayu Bangku Berhad and discuss the reasons for their interest and the aspects which might be particularly useful to them. (6 marks)