1. Introduction: Provide a brief and concise introduction of contents of the recommendation report and a highlight of the main recommendations. Outline Coverage. 2. Analysis - Operating Decision: Should Sheffield Limited introduce the ‘Sheffield Soil Test Kit’? 3. Analysis - Investing Decision: Should the capital expenditure proposal to purchase a new machine, Windwhistle model 230E that can double the production capacity of your flagship product, Cropmaster 18 Fertiliser be accepted? 4. Analysis - Financing Decisions: Which is the better option for financing the new machine – long-term loan from a bank or equity financing from the shareholders? Who should be the preferred supplier for the required chemical needed to produce the Cropmaster 18 Fertiliser? 5. Analysis - Financial Statement Analysis: What actions could be taken to improve the performance of Sheffield Limited in each of the categories of financial ratios (efficiency ratios, financial stability ratios, and profitability ratios)? 6. Analysis - Overall: What should be the future direction of Sheffield Limited? How can Sheffield Limited remain competitive amidst the Covid-19 pandemic that is expected to have a significant impact on the financial performance of the company?7. Organisation and Conclusion: Organise your recommendation report in a proper manner that ties the introduction, analysis, and conclusion sections nicely. The conclusion section should follows logically from analysis.