This assignment is designed to obtain the ability to collect financial information and interpreting financial statements. To perform financial analysis and benchmarking, evaluate financial performance, and provide recommendations to help the company to improve. Requirements: · Identify two public listed companies in North America: SUNCOR ENERGY & TC ENERGY CORPORATION.  · Retrieve their financial statements (company investor relation website or www.sedar.com) · Perform financial analysis including vertical, horizontal and ratio analysis · Evaluate financial performance