Using the information in the table below for Lilliput Ltd: 2023 2022 2021 Beginning inventory 2102 2032 1464 Ending inventory 2768 2102 2032 Cost of sales 18660 17050 16904 Sales 41765 41834 42389 a) Calculate the inventory ratio, the inventory ratio in days, and the gross profit ratio for Lilliput Ltd for 2021, 2022 and 2023. You may show your answer in the table below. 2023 2022 2021 Inventory turnover Inventory turnover in days Gross profit ratio b) Prepare a Memo to the Manager to report on your findings. The memo should include: a description of any trends that you identify an explanation for such trends suggestions for how to change the trends revealed in your calculations.