You have been appointed as the new Chief Financial Officer of ABC Aluminum, a Jebel Ali manufacturer of specialized aluminum foils. You are responsible of conducting a comprehensive financial analysis of the firm (common-size and comparative) in addition to checking its liquidity, solvency, and profitability status. Please upload the excel calculations along with your report highlighting the red flags The 2022 financial statements are given below: Income Statement as of 31/12/2022 (AED) Sales COGS Gross Profit SG&A Expenses Earnings before interest and taxes Interest paid Taxable Income Taxes Net Income Dividends Addition to Retained Earnings Assets Cash Accounts Receivable Inventory Total Current Assets Fixed Assets Net Plant and Equipment Total Assets 24,280 37,070 83,400 144,750 891,600 (693,600) 198,000 396,500 (18,240) 179,760 (13,400) 166,360 (58,226) 108,134 Balance Sheet as of 31/12/2022 (AED) Liabilities Accounts Payable Notes Payable Total Current Liabilities 35,684 72,450 Long-term Liabilities Long-term Debt Owner's Equity Common Stock Retained Earnings Total Owner's Equity 541,250 Total Liabilities and Owner's Equity 65,200 16,320 81,520 155,000 130,000 174,730 304,730 541,250