Balance Sheet as of December $31,2017$ :

Accounts payable $$60000,$ Notes payable $$60000,$ Longterm debt $$32000,$ Common stock $$252000,$ Retained earning $$168000,$ Cash $$60000,$ Marketable $$212000,$ Fixed assets $$300000,$ Accumulated depreciation $($$$104000).$

Income Statement for the year ended December$31,2017$ :

Sales revenue $$1060000,$ Less cost of good sold $$880000,$ Gross profit $$180000,$ Less operating expenses $ $114000,$ Net income before intersest and tax $$66000,$ Less interest $$6000,$ Net income before tax $$60000,$ less tax $$30000,$ Net Income $$30000.$

Industry Average Ratios :

Current Ratio $=2$ times

Debt Ratio $=30\%$

Times intersest earned $=7$ times

Inventory turnover $=10$ times

DSO $=24$ days

Fixed assets turnover $=6$ times

Total assets turnover $=3$ times

Profit margin $=3\%$

Return on assets $=9\%$

Return on equity $=12,9\%$

Question :

a$.$ Calculate the indicated ratios for Sinabung Automobile Corporation and specify the type in which those ratios belong. One of the ratio types is missing in the case, what is that $?$