Compute the following ratios for 2020 and 2019:

a. Current ratio

b. Inventory turnover (Inventory on 12/31/18 was 326)

c. Profit margin

d. Return on assets (Assets on 12/31/18 were 2,100)

e. Return on ordinary shareholders' equity (Equity on 12/31/18 was 960)

f. Debt to assets ratio

g. Times interest earned

The condensed financial statements of Evoc Company for the years 2019 and 2020 are presented as follows. Evoc Company Statements of Financial Position December 31 2020 2019 Intangibles and other assets 530 510 Property, plant, and equipment 420 380 Investments 10 10 Current assets Prepaid expenses 120 160 Inventory 430 390 Accounts receivable (net) 470 433 Cash and cash equivalents 330 1,350 360 1,343 Total assets 2,310 2,243 Equity 1,020 1,040 Non-current liabilities 390 393 Current liabilities 900 810 Total equity and liabilities 2,310 2,243 2019 3,600 Evoc Company Income Statements For the Years Ended December 31 2020 Sales revenue 4,000 Costs and expenses Cost of goods sold 984 Selling and administrative expenses 2.400 Interest expense 10 Total costs and expenses 3.394 Income before income taxes 606 Income tax expense 242 Net income 364 895 2.330 20 3,245 355 142 213 Compute the following ratios for 2020 and 2019: a. Current ratio b. Inventory turnover (Inventory on 12/31/18 was 326) c. Profit margin d. Return on assets (Assets on 12/31/18 were 2,100) e. Return on ordinary shareholders' equity (Equity on 12/31/18 was 960) f. Debt to assets ratio g. Times interest earned