Describe the process by referring to the financial ratio of how the numbers in the statement of financial position came about.

Financial Ratio

Flow rate: 120% checking ratio: 60% Total Asset turnover: 0.73 Bond turnover: 4.0 Debt ratio: 214%

assets	Amount	liabilities, negative debt	Amount
cash and securities	200	current liabilities	1002.5
accounts receivable	401.5
inventory assets	601.5	Long-term borrowings	663.94
non-current assets	997
total assets	2,200	equity capital	700.64
X	X	debt, capital aggregate	2,200

(PLEASE NO CALCULATE FOR DOLLAR)

1 WON=1, 10,000 WON = 10,000