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*all sales are CreditCalculate Ratio for year 2017, (Average normal Shares on 2017 are Rp.60)a. Earning Per Shareb. Return On Ordinary Shareholders Equityc. Return on

*all sales are Credit"Calculate Ratio for year 2017, (Average normal Shares on 2017 are Rp.60)a. Earning Per Shareb. Return On Ordinary Shareholders Equityc. Return on assetd. Current Ratioe. Acid test ratiof. Account Receivable Turnoverg. Inventory turnoverh. Times interest Earnedi. Total asset turnoverj. Total debt to Total asset

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Berlian Corp 177 Statement of Financial Position December 31 Short Investment 2017 Cash 2016 8.280.000 Total Assets 6,000 090 7.212.000 7.704.090 Rp 113.523.000 Hp 102.336,000 Equity & Liabilities Equity. Share Capital Ordinary (Rp 5, par) Rp 36.000.000 Retained Earnings Rp 36.000.000 29.112.000 19.848,000 Total Equity Rp 65.112.000 Kp 55.848.000 Bond Payable 24.000,000 24.000,000 Current Liabilities: Account Payable 19.200.000 17.448,000 Income Taxes Payable 5.220.000 5.040.000 Total Current Liabilities 24.420.000 22,488.000 Total Liabilities 48.420.000 46.485.000 Total Equity & Liabilities Rp 113.523.000 Rp 102.336.000

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