Accounts from the books of Nimia Company for the Year ended December 31, 2015. Accounts Receivable 135,000 Equipment 110,000 Depreciation Expense 20,000 Sales 1,650,000 Repairs and Maintenance Expense 66,000 Purchases 550,000 Freight out 25,000 Marketable Securities 50,000 Cash 30,000 Patents 120,000 Office Supplies 200,000 Furnitures and Fixtures 300,000 Merchandise Inventory December 1, 2015 350,000 Copyrights 100,000 Land 800,000 Building 950,000 Commission Expense 25,000 Accumulated Depreciation - Building 30,000 Advertising Expense 30,000 Capital Stock 3760,000 Rent Expense 120,000 Retained Earnings 1,089,000 Accounts Payable 565,000 Salaries Expense 150,000 Mortgage Payable 250,000 Witholding Tax Payable 32,000 Office Supplies Expense 15,000 Accrued Income 30,000 Utilities Expense 32,000 Petty Cash Fund 112,000 Accrued Expenses 50,000 Prepaid Expenses 25,000 Accumulated Depreciation - Equipment 23,000 Freight-in 52,000 The inventory on December 31, 2015 was P180,000.

Compute for the following: 1. Working Capital 2. Current Ratio 3. Quick Ratio 4. Receivable turnover 5. Average Collection Period 6. Inventory Turnover 7. Number of Days Sales in Inventory 8. Gross Profit Ratye 9. Net Income Percentage 10. Rate of return on total assets 11. Rate of return on investment