Given below are the financial statements of two businesses, Mutiara Sdn Bhd and Emas Sdn Bhd. Both of the companies are operating in retail industry. Statement of Comprehensive Income for the year ended 30th June 2014 Statement of Financial Position as at 30th June 2014 Required: a) Based on the Financial Statements of the two businesses, calculate the following ratios: i) Current ratio ii) Liquid ratio iii) Return on capital employed iv) Return on asset v) Net profit ratio