Summary financial information for ABC Co is given below, covering the last two years Current Year Previous Year Income Statement Extract TZS $000$ TZS $000$Revenue $74,52168,000$ Cost of sales$28,25625,772$ Salaries and wages$20,02719,562$ Other costs $11,4899,160$ PBIT$14,74913,506$ Interest $1,5531,863$ Tax$4,3473,726$ PAIT $8,8497,917$ Dividend payable $4,8003,100$ Current Year Previous Year Income Statement Extract TZS $000$TZS $000$ Shareholders funds $39,90035,087$Long term debt $14,00017,500$ Other information Number of shares issued$00014,00014,000$ P$/$E ratio $($average for the year$)$ ABC Co $1413$ Industry $15\mathrm{.}215$Required: $($a$)$ Using profitability, debt, and shareholders investment ratios, discuss the performance of ABC Co over the last two years @ Return on capital employed b$)$ net profit margin c$)$ Gearing ratio d$)$ Interest Coverage ratio e$)$ Earning Per share f$)$ Share price h$)$ Dividend per share g$)$ Dividend yield