Using data given in Table 1. Define the performance ratios and discuss company performances for the three consecutive year. Table 1. Financial statement of UPNM Technologies Year ended December 31 2018 in millions) 2017 2016 ASSETS $5,405 S6,680 $7,000 2,000 Cash 1,000 2,500 Accounts Receivable 14,000 12,000 15,000 Inventory 22405 21,180 22,000 45,000 Current Assets 40,000 50,000 Property Plant & Equipment 62,000 72,405 66,180 Total Assets LIABILITIES $3,000 S2,000 $3,500 1,500 Current Portion of Debt 1,000 1,000 Accounts Payable 4,500 4,000 3,500 Current Liabilities 25,000 20,000 15,000 23,500 Long Term Debt 19,500 29,000 Total Liabilities EQUITY 30,000 30,000 30,000 Share Capital 13,405 12,680 12,500 Retained Earnings 43,405 42,680 42,500 Shareholders' Equity 72,405 66,180 62,000 Total Liabilities&Equity Year ended December 31 2018 2017 2016 Revenue $5,000 $4,000 $3,000 COGS (3.200) (3,000) (2 500) 1,800 Gross Profit 1,000 500 Depreciation (450) (500) (300) (400) (300) (50) (50) (50) SG&A (300) Interest Earnings Before Tax 950 200 (250) Tax (20) (225 Net Earnings .250 725 180 Note: SG&A (Selling General & Administrative)