C income statement D E 2019 2018 H Balance Sheet 31.12.2019 31.12.2018 Income Assets net sales 2,000,00 1,700,00 Short-term assets dividend income 200,000 150,000 Bank 70,000 50,000 interest income 120,000 50,000 Arka 3 total revenue 2,320,00 1,900,00 2 . Expences 4 Cost of goods sold 4 selling costs 400,000 300,000 7 running costs in general 200,000 170,000 a) Financial 2 profit tax expense 300,000 200,000 0 interest expense 240,000 130,000 600,000 500,000 IASH cost 40,000 Accounts Receivable Goods (at cost) total short-term assets total non-current assets Bonds (at cost) materials 1,600,000 30,000 40,000 300,000 200,000 1,000,000 1,200,000 200,000 250,000 1,740,000 2,000,000 1,700,000 total expences 1,620,00 1,300,00 Buildings 6,000,000 4,000,000 Accumulated depreciation 3,000,000 2,000,00 3,000,000 1,000,000 2 net income 700,000 600,000 land 1,000,000 1,000,000 AAJM 24 License 400,000 ST total non-current assets 6,400,000 3,700,000 24 1-based on these statements, calculate the ratios Total of assets 8,000,000 5,440,000 27 ajturnover ratio 29 b)return of receivables 30 c)circulation flow ratio 21 d) Inventory Turnover 35 34 38 36 27 38 29 40 45 43 e)Days Sales Outstanding f) Days Inventory Outstanding Liabilities and Equity short-term liabilities, Accounts payable invoices payable Taxes payable on profit Long-term liabilities Bonds payable, 10% issued on 1.2.2004 total liabilities owner's equity share capital AZ nominal value 200 all/piece 600,000 500,000 300,000 300,000 300,000 340,000 2,000,000 1,000,000 3,200,000 2,140,000 capital premium Retained profit Total owner equity 2,000,000 1,500,000 200,000 2,600,000 100,000 1,700,000 4,800,000 3,300,000