Calculate the gearing and assess the financial risk exposure of Tesco & Sainsbury

It is about Accounting module and this essay needs to
1.calculate gearing of both companies during 5 years (2009-2014) with charts and analyses comparison
2.explain 4 financial risks that Tesco & Sainsbury were face like: liquidity risk,commodity risk,interest rate risk and operating risk (interest cover , profit margin) also some of them need to show with diagram,chart,some parts of annual report to show these differences during 5 years
3.what is management strategy about the above risks (management risk)
4.all references at the end