\begin{tabular}{l|r|} \multicolumn{2}{|c|}{ Rosnani Company Ltd } \\ \\ \multicolumn{1}{|c|}{ BALANCE SHEET at 31 Dec 2022 } \\ \hline RM ('000) \\ cash & 36300 \\ Marketable securities & 6800 \\ Acc receivable & 50300 \\ inventory & 28900 \\ Total current asset & 122300 \\ Net fixed assets & 237400 \\ total Assets & 359700 \\ \hline \end{tabular} Liabilities and equities account payable notes payable accuruals accout Total current liabilities long term loan Total Liabilities Equities Preference shares Ordinary shares, RM2.50 par value 100000 shares issues 2022:76262 paid up capital above par Retained earning Total equities total liabilities and share holder equit 38200 7900 15900 62000 102300 164,300 20000 19100 42800113500 \begin{tabular}{r} 195400 \\ \hline 359700 \\ \hline \end{tabular} Rosnani Company Ltd Income Statement for the year ended 31 Dec 2022 sales \begin{tabular}{rr} RM('000) & \\ 307,400 \\ 208,800 \\ \hline 98600 \\ \hline \end{tabular} Less: Operating expenses sales expenses administrative and general expenses Depreciation expenses Total operating expenses profit before interest and tax (operating profit) Less: Interest expenses profit before tax Less: Tax 29\% Profit after tax Less: Preference shares dividend Profit available for ordinary shareholders Earning per share 10000 19400 \begin{tabular}{r} 3500 \\ 23900 \\ 56800 \\ \hline 41800 \\ 9300 \\ \hline 32500 \\ 9425 \\ \hline 23075 \\ \hline 1000 \\ 22075 \end{tabular} 0.29 calculate the below ratios: 1 current ratio 2 acid test ratio 3 cash ratio 4 debt ratio 5 debt equity ratio 6 Return on Investment (ROI) 7 Asset turnover ratio 8 Receivables turnover 9 Inventory turnover 10 Days 'sales in inventory 11 Profit margins 12 Return on assets 13 return on equity Explain the difference between a) Public offering and private placement b) Primary markets and secondary markets c) The money market and capital markets d) Organized security exchanges and over the counter markets Question 3 Explain the FIVE (5) key methods by which securities are distributed to final investors