d) As of 31 December 2022, Ali Plc company records show the following information provided in Table Q4.3. You are required to calculate the following: (1) Return on Capital Employed (ROCE) (ii) Operating profit margin ratio (iii) Current ratio (iv) Acid test ratio (v) Gearing ratio (vi) Interest cover ratio Revenue Cost of Sales Gross Profit Operating expenses Operating Profit Interest payable Profit before taxation Taxation Profit for the year Table Q4.3 Income Statement for the year ended 31/12/2022 [6] 1,478,100 (1,018,300) 459,800 (308,500) 151,300 (19,400) 131,900 (32,000) 99,900 Statement of financial position as at 31/12/2022 ASSETS Non-current assets Property, plant and equipment (cost less depreciation) Land and Buildings 360,000 Fixtures and Fittings Current Assets Inventories Trade Receivables Cash at bank Total Assets CE7M01-1 87,000 447,000 592,000 176,400 84,600 853,000 1,300,000 EQUITY AND LIABILITIES Equity Ordinary Shares at 1 each 320,000 Retained Earnings 367,600 687,600 Non-current liabilities Borrowings-loan notes Current liabilities Trade payables Taxation Total Equity and liabilities e) Name the three types of ratios? 190,000 406,400 16,000 1,300,000 [1.5]