You are an accountant working in the Accounting firm. one company name Aman and Nisha Ltd asked you to prepare a financial reportdiscussing about the performance of their product lines (inventory items) for their first month of operation. You are required to prepared the executive summary with analysis of performance and at least two recommendation for the Aman and Nisha Ltd. The required information are as follows:

1. Profit and loss = $38386.5
2. Balance sheet = $136348
3. Trail Balance = $173878
4. Aged Payable detail=$27665
5. Aged receivable detail=$46361
6. Inventory Summary : Purchase =$32450

Cost of goods sold=$25230

Sales =$75916