Black-Duck Company has information pertaining to its total assets. However, only Cash and Equipment has a determined amount of P 80,000.00 and P 750,000.00 respectively, other assets were Account Receivables and Inventories. More so, the company has net sales amounting to P800,000.00. If Operating profit margin (OPM) was 8%, Gross profit rate (GPR) based on cost was 25%, Current ratio was 4:1,Turnovers based on year end balances were 5 times and 4 times for Accounts Receivable and Inventory respectively.