finendal performance for the endd 23 February 2012 Sales Less: cost of goods sold Gross profit Operating expenses Operating profit Less: interest expense Net profit before tax 600 000 300 000 300 000 (125 000) 175 000 (12 000) 163 000 Orbit Statement of financial position as at 28 February 2019 Fixed assets Current assets: 90 000 Cash Accounts receivable Inventory 200 000 Shareholders interest: Ordinary Share Capital 20 000 Retained earnings B0 000 Long-term debt 30 000 Current liabilities: Accounts payable 330 000 Equity and liabilities 122 250 90 000 Total assets 27 750 330 000 Additional information: Number of ordinary shares issued: 40 000 at 200 cents each Current market price of the share: 250 cents Opening inventory is 140 000 Year: 360 days All purchases are on credit 50% of sales are on credit Tax is 40% . Dividends to ordinary shareholders 40 750 Make use of the Financial Statements and calculate the following ratios i. Return on Investment (ROI) ii. Current ratio iii. Average payment period (APP) iv. Dividend Yield