Calculate the following 7 ratios from the given Financial Statements.
1	Net Profit Ratio
2	Operating Profit Ratio
3	Salaries Expense Ratio
4	Return on Investment
5	Return on Capital Employed
6	Current Ratio
7	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