b- The following set of ratios has been made available to you for a company for the last four years. 2010 2011 2012 2013 Return on capital employed (ROCE) 15% 18% 19% 14% Gross Profit as % of sales 21% 21% 21% 20% Current ratio 2 to 1 1.7 to 1 1.5 to 1 1.5 to 1 Quick ratio 1.3 to 1 1.3 to 1 1.2 to 1 0.9 to 1 Required: a- Explain how each of these ratios is calculated. b-Explain the implications of these ratios for the changes in company performance over the 4 year period. IMarke: (14 +6=201