A skeleton of Lory Group's financial statements $($i$.$e$.,$ Statement of financial position and Statement of profit or loss$)$ for the year ending on $31$ December $20$X$9,$ appears as follows $($amounts in millions$)$:

Statement of financial position

Inventories a

Trade receivables $3\mathrm{.}026$

Cash and cash equivalents $7\mathrm{.}196$

Current assets b

Non$-$current assets c

Total assets d

Share capital $63\mathrm{.}574$

Reserves $22\mathrm{.}023$

Retained earnings $39\mathrm{.}066$

Equity $124\mathrm{.}663$

Trade payables $34\mathrm{.}998$

Long$-$term liabilities e

Equity and liabilities f

Statement of profit or loss

Net sales g

Cost of sales h

Administrative Expenses $-9\mathrm{.}533$

Interest expense i

Profit before taxes $17\mathrm{.}566$

Income tax expense j

Profit for the year k

Required:

Use the following ratio data to complete Lory Group$$s financial statements:

Return on equity $=0\mathrm{.}1347$

Total asset turnover $=0\mathrm{.}5427$

Net operating margin $=0\mathrm{.}164135$

Current ratio $=0\mathrm{.}3554$

Acid test ratio $=0\mathrm{.}29207$

Inventory turnover $=48\mathrm{.}2942$

Gearing $($total finance$)=0\mathrm{.}4383$Net sales

Cost of sales

Administrative expenses $,-9\mathrm{.}533$

Interest expense

Profit before taxes

Income tax expense

Profit for the year

$17\mathrm{.}566$

Required:

Use the following ratio data to complete Lory Group's financial statements:

Return on equity $=0\mathrm{.}1347$

Total asset turnover $=0\mathrm{.}5427$

Net operating margin $=0\mathrm{.}164135$

Current ratio $=0\mathrm{.}3554$

Acid test ratio $=0\mathrm{.}29207$

Inventory turnover $=48\mathrm{.}2942$

Gearing $($total finance$)=0\mathrm{.}4383$