As a financial analyst of Bintang Bulan Berhad, you are required to analyse the company's financial performance. The financial statements of the company are as follows: BINTANG BULAN BERHAD STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2022 (RM) Cash 48,500 Account Payable 38,000 Account Receivable 64,000 Notes Payable 24,000 Inventory 56,000 Accruals 20,000 Prepaid expenses 21,000 Long-term debt 820,500 Net buildings and equipment 2,500,500 Bond 427,000 Preferred share 610,000 Common share 670,000 Retained earnings 80,500 TOTAL ASSETS 2,690,000 TOTAL CLAIMS 2,690,000 BINTANG BULAN BERHAD STATEMENT OF PROFIT OR LOSS FOR THE YEAR ENDED 31 DECEMBER 2022 Revenue Less: Cost of goods sold Gross profit Less: Selling and administrative expenses Depreciation Operating profit Less: Interest Profit before tax Less: Tax PROFIT AFTER TAX (RM) 3,265,000 1,650,000 1,615,000 550,000 450,000 615,000 115,000 500,000 150,000 350,000 INDUSTRY AVERAGE RATIOS Current Ratio 2.10 times Quick Ratio 1.30 times Debt Ratio 30 percent Average Collection Period Inventory Turnover Net Profit Margin Time Interest Earned 6.5 times Return on Assets Based on the above financial statements: a) Calculate the indicated ratios for Bintang Bulan Berhad. 10 days 25.5 times 9.95 percent 12.5 percent