calculate the following ratios for 2023, where applicable round of answer to two decimal places 1 inventory turnover 2 acid test ratio 3 debt to assets 4 price/earnings ratio

December 2023 : \begin{tabular}{|l|c|} \hline December 2023: \\ \hline Beniny Limilied \\ \hline Bxiract of Statement of Comprehensive lncome for the year ended 31 Decamber 2003 \\ \hline & R \\ \hline Sales & 3300000 \\ \hline Cost of sales & (1950000) \\ \hline Gross profit & 1350000 \\ \hline Operating expenses & (855000) \\ \hline Selling and administrative expenses & 630000 \\ \hline Depreciation & 225000 \\ \hline Operating profit & 495000 \\ \hline Interest expense & (135000) \\ \hline Profit before tax & 360000 \\ \hline Tax & (120000) \\ \hline Profit after tax & 240000 \\ \hline \end{tabular} Note: 1. Plant and equipment was purchased but there was no disposal of plant and equipment. 2. The issue price of the ordinary shares is R2 each. According to information supplied by the Johannesburg Securities Exchange, the shares are currently trading at R4 each. 3. All purchases and sales of inventory were on credit