Fader Corp.s 20X4 and 20X5 SFP and 20X5 SCI are as follows (in millions of dollars, except per share amounts): Condensed Statement of Financial Position

31 December	20X5			20X4
ASSETS
Cash	$	11		$	20
Investments (short-term)		3			4
Accounts receivable (net of allowance)		23			19
Inventory (FIFO)		31			37
Prepaid expenses		4			3
Investments, long-term		31			31
Property, plant, and equipment (net of accumulated
depreciation of $29 (20X4), $37 (20X5)		81			72
Total assets	$	184		$	186
LIABILITIES AND SHAREHOLDERS EQUITY
Accounts payable		22			10
Accrued liabilities		2			2
Notes payable, long-term		41			45
Common shares, no par (60,000 shares outstanding)		76			76
Retained earnings (including 20X4 and 20X5 income)		43			53
Totals	$	184		$	186

Statement of Comprehensive Income, 20X5
Sales revenue (1/3 were credit sales)	$	153
Investment revenue		4
Cost of goods sold		(70	)
Distribution expense		(20	)
Administrative expense (includes $8 of depreciation)		(15	)
Interest expense		(4	)
Income tax expense (the tax rate is 40%)		(20	)
Net income and comprehensive income	$	28
Additional information:
Cash flow from operations	$	22

Compute the 20X5 ratios that measure: (Use 365 days in a year. Do not round your intermediate calculations. Round your final percentage answers to nearest whole number i.e. 0.12 should be considered as 12%. Round "Quick ratio" and "Asset turnover" to 2 decimal places, "Current Ratio", "Times-interest-earned", "Average collection period" & "Defensive interval" to nearest whole number and all other answers to 1 decimal place.)

a. Profitability (after tax only)

b. Efficiency

c. Solvency

d. Liquidity