Using the information above: a) Calculate FIVE ratios, for BOTH years, which would assist the audit senior in planning the audit

\begin{tabular}{|l|l|l|} \hline & Draft2021($M) & Actual 2020(SM) \\ \hline Revenue & 13.5 & 16.0 \\ \hline Cost of sales & (8.0) & (9.0) \\ \hline Gross profit & 5.5 & 7.0 \\ \hline Operating expenses & (5.0) & (5.1) \\ \hline Profit before interest and tax & 0.5 & 1.9 \\ \hline Inventory & 2.2 & 1.6 \\ \hline Receivables & 3.2 & 2.0 \\ \hline Cash & 0.7 & 2.0 \\ \hline Trade payables & 1.7 & 1.5 \\ \hline Loan & 1.0 & 1 \\ \hline \end{tabular}