10. Rio Florendo opened a hardware store on July 1, 2014. After three years of accounts of Your Hardware, including the owner's additional cash investment August 1, 2017 appears as follows: Accounts Receivable P 43,750 Office Equipment Accounts Payable 16,950 Purchases Accum. Depn. - SE 22,450 R. Florendo, Drawings Purchase Discount 1,900 Notes Payable Accum. Depn. - OE 16,000 Purchase Returns R. Florendo, Capital 124,620 VAT Payable Cash 57,890 Sales Office Salaries Expense 20,000 Sales Discount Store Utilities Expense 30,600 Sales Returns Bad Debts 15,000 Freight Out Interest Expense 5,400 Advertising Expense Interest Payable 1,100 Sales Commission Inventory, July 1, 2017 69,350 Office Supplies Used Inventory, July 30, 3018 81,520 Store Equipment Sales Salaries Expense 19,000 Store Supplies Used Depreciation Expense - OE 6,500 Depreciation Expense - SE Required: a) Applying PAS 1 revised 2007, prepare properly classified financial statement capital statement. b) Evaluate the company's profitability using profit ratio and ROE, liquidity using