Dolphin Ltd produces diving equipments. Extracts from the Profit and Loss Statement for Dolphin Ltd for the calendar year 2021 and from its Balance Sheet at 31 December, 2021 show:

Sales (all credit), $365,000,000
Cost of sales, $285,000,000
Earnings before Interest and Taxes (EBIT), $45,000,000
Interest Expense, $5,000,000
Company Income  Tax rate, 30%
Accounts Receivable (and Average Accounts receivable for 2021), $25,000,000
Inventories (and Average Inventories for 2021), $20,000,000
Other Assets, $135,000,000
Total Liabilities (Current and Long-term), $80,000,000
Issued and paid-up capital - 10,000,000 fully paid ordinary shares $60,000,000
Other Shareholders Equity Items, being  Reserves and Retained Earnings, $40,000,000
Additional information

All reported items and the resultant profit or loss figures relate to the company's basic operations. The company operates in a competitive industry.

Calculate as at 31 December, 2021, the following financial ratios for Dolphin Ltd:      
 

Accounts receivable turnover
Average collection period
Inventory turnover
Return on sales (also known as profit margin or operating profit margin)
Return on assets (ROA)
Return on equity (ROE)
Debt to equity
Interest coverage