a)Explain why financial statements are important to the decision-making process in financial analysis and identify at least 3 additional sources of financial reporting information (beyond financial statement) that are useful for analysis. b. PT IUP is a manufacturing company engaged in the consumer goods industry. Based on the ratio attached to the appendix, construct a financial ratio analysis based of PT IUP's financial ratios (included in the Appendix section) to evaluate the aspects of liquidity, profitability, and financial leverage! What are the most important ratios to evaluate the firm given the firms industry? Do you think PT IUP has a better performance compared to the rest of the firms in its industry? Please explain thoroughly!