eu tdspted from Dyson p 245, 10 2016 000 2016 Income Statement Sales (all credit) Cost of Goods Sold 000 E 000 Statement of Financial Posltion 1,900 1,500 Fixed Assets (NBV) Opening stock Current Assets 100 1,400 1,500 200 Purchases (all credit) 995 1,075 100 Inventory Trade debtors Bank 25 Less closing stock 1,300 Less: Current Liabilities Gross Profit Expenses Net profit Bank overdraft Trade creditors 420 210 790 1,210 1,105 Net assets Copital and reserves Ordinary share capital Retained profit Shareholders funds 900 205 1,105 900 1,210 Required (a) Calculate the following accounting ratios for the two years 2016 and 2015 respectively: Profitability ratios Liquidity and solvency ratios 31,6%| | 35%| | | 7 % | 6. Current ratio 1 1. Gross profit margin -, 1 3.1 7. Acid test ratio 2. Net profit margin Returns fficiency ratios . Inventory turnover period . Receivables settlement period 8.Return on capital employed 9. Return on shareholders funds (A mart