Question 5 (21 points) The two students start a new business called "E&E Bikes" and hire you as the business manager. It is your task to manage the day-to-day business and marketing. After the first year (2019) it is time to produce the first profit-loss account. Consider the following items: Overhead costs ($ 40.000 Dividend (0) Direct costs (800 per item) Items sold (85 @ $1500 each) Interest (10.000) Corporate tax @20% Revenue Gross profit Operating profit (net profit) Profit before tax Profit after tax Retained profit a) Fill in the missing values and complete the profit and loss account (6 points) b) State two stakeholders in this business who would be interested in these profit figures (2 points) c) For each stakeholder group identified in question 2, explain why the accounts of this business are important. (2 points) d) Analyze the profitability of the company using: a. The gross profit margin (3 points) b. The net profit margin (3 points) Based on your calculations, what changes would you make as a business manager in the year 2020? (5 points)