Calculate, the working capital ratio, the total asset turnover ratio and the return on total assets for the company

Figure 9.2 Swan Manufacturing Company Ltd balance sheet as at 30 June 1999 (All figures in $'000) 46 Current assets Cash at bank Accounts receivable Materials inventories Work in process inventories Finished goods inventories Prepaid expenses 232 39 111 187 18 747 159 588 Non-current assets Plant and equipment (at cost) Less accumulated depreciation Buildings (at cost) Less accumulated depreciation Land 537 106 1352 Total assets 1985 Current liabilities Accounts payable Accrued expenses Income tax payable w copy only 328 Long-term liabilities Mortgage on property Total liabilities 189 517 900 Shareholders' equity Paid up capital ($1 ordinary shares) Retained earnings Total liabilities and equity 568 1468 1985 (All figures in $'000) 1706 1166 187 979 727 Sales revenues Less cost of goods sold Finished goods inventories (1/7/98) Add cost of goods manufactured Less finished goods inventories (30/6/99) Gross margin Less other expenses Advertising and sales promotion Sales' salaries and commissions Administrative salaries General administrative expenses Auditors' fees Interest expenses Net profit before tax Less income tax expense Net profit after tax 36 163 180 W cap 56 29 23 487 240 56 184