3 The summarized version of the Statement of Financial Position as at 31 December 2016 and Income Statement for the year ended 31 December 2016 for Perniagaan Salmah Sdn Bhd are as follows: Statement of Financial Position RM("000) Property, plant and equipment 9,000 RM("000) 10,140 3,600 Owner's equity Long-term borrowings Inventories Accounts receivables Cash 3,000 5,000 1,150 18,150 Accounts payables Other creditors Short-term borrowings 2,310 1,500 600 18,150 Income Statement RM("000) 16,800 (6,930) 9,870 (6,000) 3,870 (740) 3,130 (876) 2.254 Net sales (all on credit terms) Cost of goods sold Gross profit Operating expenses Operating income Interest expense Profit before tax Corporate tax Profit after tax Required: Calculate the following ratios: (a) Gross profit margin (b) Operating profit margin (c) Net profit margin (d) Current ratio (e) Acid test ratio (Stock turnover ratio (g) Stock turnover days (h) Debtors turnover ratio (0) Debtors turnover days 6) Creditors turnover ratio (k) Credit turnover days (1) Debt ratio (m) Interest cover ratio (n) Earnings per share (o) Return on capital employed (9) Return on equity