Q) Please interpret the change first using the information of the ABC Enterprise, then calculate and interpret the desired rates below.

ABC BUSINESS COMPARATIVE BALANCE SHEETS (thousand TL)
ACTIVE	31/12/2009	31/12/2010
Liquid assets	46	40
Securities	70	130
Trade receivable	450	555
inventories	615	580
Other Current Assets	70	65
Current Assets Total	1,251	1,370

ABC BUSINESS COMPARATIVE INCOME STATEMENTS (thousand TL)
	31/12/2009	31/12/2010
Gross sales	8,500	10,500
Sales Discounts	200	150
Net Sales	8,300	10,350
Cost of sales (-)	6,845	8,450
Gross margin	1,455	1,900

a) Liquid Assets and Securities

b) Trade Receivables, Inventories and Gross Sales

c) Sales and Cost of Sales