You are required to use the following information relating to Alejandra Limited and answer the questions below: 2021 2022 $ $ Sales 160,000 200,000 Cost of goods sold 96,000 114,000 Operating expenses 35,000 39,000 Closing Inventory 18,000 20,000 Trade Receivables 30,000 40,000 Cash at Bank 7,000 9,000 Cash in Hand 3,000 2,000 Trade Payables 25,000 35,000 Accrued salaries payable 10,000 10,000 a. Calculate the following ratios for each of the 2 years: i. Current Ratio ii. Acid-Test Ratio iii. Gross Profit Ratio iv. Net Profit Ratio b. From the results of the ratios computed, what advice would you give to the management regarding the liquidity of the company?