(You are provided with financial statements for fiscal year 2020 of two (2) businesses which are Cerah Pelangi Sdn Bhd and Guruh Dentum Sdn Bhd. You are required to analyse the financial statements.You used ratio analysis and the following is the accounting ratios that you have prepared).

	(Accounting ratio)	Cerah Pelangi Sdn Bhd	Guruh Dentum Sdn Bhd
i.	(Net profit)	5%	1%
ii.	(Inventory turnover )	5.6 kali (times)	8.8 kali (times)
iii.	(Current ratio)	3.4	3.2
iv.	(Acid test ratio )	0.85	2
v.	(Debt to asset)	30%	70%
vi.	(Return on asset)	12%	20%

Dikehendaki (Required):

(a) (Comment each ratio ((i) to (vi)) that you have prepared above for 1)Cerah Pelangi Sdn Bhd and 2)Guruh Dentum Sdn Bhd. business).

(b) (Compare the business performance and financial position of Cerah Pelangi and Guruh Dentum by using the accounting ratios that has been prepared above) .