Calculate the following ratios:

3.2.1 Net profit Margin (10)

3.2.1 Current Ratio(10)

3.2.3 Return on capital employed (5)

3.2.4 Debt to equity ratio NB: Write the formula first as marks will be rewarded for the formula

\begin{tabular}{|l|r|} \hline & \multicolumn{1}{|c|}{R} \\ \hline Extract from the Statement of Comprehensive and Other Income & \\ \hline Sales (all credit) & 1480000 \\ \hline Cost of sales & 900000 \\ \hline Gross profit & 580000 \\ \hline Operating expenses & 217000 \\ \hline Profit before interest and tax & 363000 \\ \hline Interest expense & 28000 \\ \hline Profit before tax & 335000 \\ \hline Company tax & 70000 \\ \hline Net profit for the year & 265000 \\ \hline & \\ \hline Extract from the Statement of Financial Position & 1200000 \\ \hline Non-current assets & 480000 \\ \hline Current assets & 1050000 \\ \hline Shareholder's equity & 370000 \\ \hline Non-current liabilities & 260000 \\ \hline Current liabilities & \\ \hline \end{tabular}