ta. Prepare Comparative Statements Balance Sheet and Income Statement, using VERTICAL ANALYSIS for the following data: 20 marks ib. From the calculations you have made in ta, comment on the changes you observe for Equity caplital, Land & Buildings, Plant & Equipment, Accounts receivable and Administrative expenses. Smarks 2020 (in BHD) 2021 (in BHD) Equity capital 50 425 Net sales 5,250 4.500 Accounts payable 200 155 Inventory 260 290 Cost of goods sold 2,800 3.300 450 Plant and equipment 525 650 Non-current Liabilities 600 30 Cash at bank 45 850 Land & Buildings 650 570 Administrative expenses 600 450 Reserves 420 50 Selling expenses 550 180 Accounts receivable 120