Below are some of the accounts in the company's financial statements: 2021 2020 Current Asset 131,333,184 127,298,800 Current Liabilities 35,842,752 32,709,600 COGS 95,784,192 80,949,600 Inventory 19,806,592 23,939,520 Total Liabilities 40,177,664 37,188,000 Total Assets 246,369,024 282,364,560 Net Sales 213,466,304 245,394,720 Operating Income 73,665,600 81,939,520 Gross Profit 117,682,112 134,445,120 EBIT 147,233,110 204,724,438 EBT 76,771,072 85,906,800 Cash Flow Operation 66,288,256 66,953,120 Retained Earning 68,692,096 73,403,600 Stock Holders Equity 206,177,024 245,176,560 What is the value in 2021 and 2020 of: a. Current Ratio b. Inventory Turnover c. Working Capital d. Debt Ratio e. Debt to Equity Ratio f. Total Asset Turnover g. Operating Income Margin h. Gross Profit Margin i. Degree of Financial Leverage j. Operating cash flow to total debt