1.3 Extracts from the draft budgets of a company are listed below: RM'000 Operating profit 43.7 Sales revenue 910.4 Share capital and reserves 182.3 Long-term borrowing 77.9 Inventory 46.2 Receivables 97 . 8 Payables 51.3 Calculate the following: (i) Return on Capital Employed (ii) Asset turnover (iii) Current ratio (iv) Acid test (quick) ratio