Canada Chung in design manfactures, and sells performance cury apported for men women, youth and children. The Company's apparent collections include varies styles of parts lightweight down jackets, mainwear, footwear and accessories for all seasons The Company's financial statements for the year ended December 31, 2020, included the following elements, ested in alphabetic order with amounts in millions of Canadian dollars) All accountsuave normalanding balances Financial Statement Element Ending Balance $ 78 41 100 478 146 350 70 2 122 105 Accounts payable Accounts receivable Accrued liabilities Cash Contributed capital Cost of sales Depreciation expense Gain on sale of equipment General expenses Goodwill Income tax expense Income tax payable Income tax receivable Intangible assets Interest expense Inventories Long-term debt Other current assets Property, plant and equipment Retained earnings Sales revenue Selling and administrative expenses Short-term bank loans 16 19 5 155 31 342 690 31 350 454 904 247 20 Other information: a. The company had an average of 110 million shares outstanding during the year 2020. b. The Company's total assets at December 31, 2019 is $1,120. 3. Compute the values of two ratios that are based on information reported in the financial statements you prepared in requirements 1 and 2, and explain what each ratio measures