Year ended June 30 2022 2021 $'000 $'000 Revenue 22450 18675 Cost of sales 8475 8055 Gross Profit 13975 10620 Distribution costs 4245 3120 Administrative expenses 1276 2134 Selling expenses 5555 512 Profit from operations 2899 4854 Net interest receivable 1245 495 Profit before tax 4144 5349 Income tax expense 2145 2345 Net profit 1999 3004 Retained profits 1325 2105 Dividends paid $1250 $1049 Accounting ratios and percentages Earnings per share 054 125 Performance ratios include the following: Gross margin ((Gross profit/revenue) ? ? Expenses as a percentage of revenue: Distribution costs ? ? Administrative expenses ? ? Selling expenses ? ? Operating profit as a percentage of revenue ? ? Part A Required 1. Using the information above, complete the calculation of accounting ratios and percentages and comment briefly on the performance of the company for the two years