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Through checking with ISO/IEC 17025:2017, determine if the below observations pose any non-conformities, and list out the most appropriate clause and explain your decision in each observation. No. Observation Nonconformity Relevant Yes/No? Clause 1 Annual financial report was not discussed in the management review meeting. Explanation: 2 Due to space limitation, the laboratory can only retain the derived data and test results, where the original observations were not kept. Explanation: 3 The laboratory refused to return tested samples to the customers when requested. Explanation: 4 The laboratory manager helps the customers to design their products to ensure the compliance of product testing requirements. Explanation: 5 The structure of the documentation used in the management system was not clearly defined. Explanation