3 Following are the Statements of Financial Position and Statements of Comprehensive Income for the year ended 31 October 2021 and 2020 of Mendel Ltd. Statement of Comprehensive Income for the year ended 31 October 2021 2020 RM'000 RM'000 Revenue 590 810 Cost of sales (295) (350) Gross profit 295 460 Distribution and administrative expenses (310) (392) Operating (loss)/profit (15) 68 Interest (10) (10) (Loss) / Profit for the year (25) 58 Statement of financial position as at 31 October 2021 2020 RM'000 RM'000 Non current assets: Tangible assets 2,600 2,450 Current assets: Inventory 60 75 Receivables 820 1,200 Cash and cash equivalents 8 880 1,283 Total assets 3,480 3,733 Capital and reserves: RM0.50 Ordinary shares 1,500 1,500 Retained earnings 195 253 1,695 1,753 Non current liabilities: 700 650 Bank loan Current liabilities: Payables Bank overdraft Total equity and liabilities 949 1,330 136 3,480 3,733 Required: Calculate the following ratios for Mendel Ltd for both years. Round your answers to ONE decimal place with correct unit. (i) (!!) Gross profit margin Operating profit margin (iii) Assets turnover (On total capital employed) Receivables' collection period (iv) (v) Earnings per share (20 marks) Find of mont ponor