You are given the financial statements for Suka Hati Berhad (SHB) below:

Statement of Comprehensive Income For the Year Ending 30^th June, (in RM000)

	2022	2021
Revenue	19,205	18,184
Cost of sales	2,780	3,000
Gross profit	16,425	15,184
Operating expenses	14,703	13,533
Finance cost	372	420
Earnings before tax	1,350	1,231
Tax	858	651
Net income	492	580

Statement of Financial Position As At 30^th June (in RM000)

	2022	2021
Cash	4,875	4,986
Accounts receivable	12,239	11,073
Inventory	2,147	2,086
	19,261	18,145
Non-current assets	3,042	2,714
Total assets	22,303	20,859
Accounts payables	154	135
Short-term notes payables	5,485	5,437
	5,639	5,572
Non-current liabilities	4,998	4,271
Common stocks	3,286	3,286
Retained earnings	8,380	7,730
Total liabilities and equities	22,303	20,859

Based on the given information, you are required to answer the following question:

a. Calculate the following measures for Year 2022 and 2021:

i)total liabilities to total assets (4 Marks)

ii)total liabilities to total equity (4 Marks)

Discuss your overall impression of the capital structures of SHB based on your calculation in part (a). (3 Marks)