Calculate the following 7 ratios from the given Financial Statements.

Net Profit Ratio

Operating Profit Ratio

Salaries Expense Ratio

Return on Investment

Return on Capital Employed

Current Ratio

Liquid Ratio

INCOME STATEMENT
Particulars		Amount
Income		135,515
Consulting Fees Earned	135,515
Expenses
Cost of Sales:		1,430
Supplies	225
Dues and Subscription Expense	330
Supplies Expense	875
Gross Profit:		134,085
Operating Expenses:		92,335
Salaries Expense	45,260
Telephone Expense	1,275
Rent Expense	12,050
Interest Expense	50
Depreciation Expense - Equipment	3,600
Miscellaneous Expense	2,100
Income Tax Expense	28,000
Operating Profit:		73400
Profit:		41,750

BALANCE SHEET
Particulars		Amount
Assets
Current Assets:		43,950
Cash	24,550
Consulting Fees Receivable	17,200
Prepaid Office rent	2,100
Prepaid Due and Subscriptions	100
Non Current Assets:		12,600
Equipment	18,000
Accumulated Depreciation - Equipment	-5,400
Total Assets:		56,550
Liabilities
Current Liabilities:		13,450
Notes Payable	2,500
Income Taxes Payable	8,500
Unearned Consulting fees	1,550
Salaries Payable	850
Interest Payable	50
Non Current Liabilities:		0
Total Liabilities:		13,450
Equity
Capital Stock	15,000
Retained Earnings for the year	16,350
Profit for the year	41,750
Dividends	-30,000
Total Equity:		43,100