36. Given the following information: RM RM 100,000.00 Sales Less: Cost of Goods Sold Opening stock Add Purchases 15,000.00 64,000.00 79,000.00 7,000.00 Less: Closing Stock Gross Profit 72,000.00 28,000.00 The inventory turnover for the firm would be A. 2.54 times B. 9.1 times C. 6.54 times D. 4.8 times 37. To assess how efficient the firm's production of goods is, one may wish to examine changes in which ratio? A. Gross margin B. Net margin C. Gearing D. Inventory turnover 38. Which group of ratios are suppliers to a firm unlikely to be interested in? A. Capital structure B. Profitability C. Liquidity D. Shareholder