How to do a) and b)? Please provide detailed explanation and calculation.

Last time I sent this question but information was not complete. This now includes the Statement of Financial Position.

'MAJU Sdn. Bhd. Statement of Financial Position as at 31 March 2021 2020 2021 RM 500,000 250,000 50,000 60,000 140,000 1,000,000 300,000 50,000 10,000 500,000 140,000 1,000,000 Non-current Assets Net Book Value Machinery Net Book Value of Delivery Van Current Assets Cash at Bank Account Receivable Inventory Total Assets Non-current Liabilities Notes Payable Current Liabilities Accounts Payable Admin expenses payable Advertising payable Shareholders' Equity Ordinary share capital Retained earnings Total Liabilities & Equities RM 450,000 225,000 100,000 175,000 950,000 230,000 100,000 20,000 500,000 100,000 950,000 MAJU Sdn Bhd Statement of Cash Flows for the year ended 31 March 2021 RM RM Cash Flows from Operating Activities Receipts: Collection from Customers (9,000,000*+81,000,000*- 4,500,000*) Total Cash Receipts Payments: To Suppliers (27,000,000* +35,595,000* - 24,750,000+ 900,000* - 8,550,000*) Administration expenses (500,000* +4,350,000-750,000*) Advertising expenses (445,000* + 1,500,000 -490,000*) Other operating expense Interest expense Income tax expense Net Cash used for Operating Activities Cash Flows from Investing Activities Acquisition of Plant & Machinery (22,500,000* - 14,400,000* +900,000*) Net Cash Used for Investing Activities Cash Flows from Financing Activities Loan repayment Cash receipts from issuance of ordinary share Payment of Dividends 18,000,000* +31,500,000* - 24,500,000* Net Cash Used for Financing Activities Net Increase in Cash Total Cash Payments Cash Balance, 31 March 2020 Cash Balance, 31 March 2021 85,500,000 30,195,000* -4,100,000* -1,455,000* -4,500,000* -4,050,000* -7,200,000* -9,000,000 2,050,000** 2,500,000** 25,000,000* 85,500,000* -51,500,000* 34,000,000* (9,000,000)* -24,550,000* 450,000* 2,250,000* 2,700,000* Mar ks (a) Using the cash flow statement of MAJU Sdn Bhd. Calculate the below three ratios: (3 marks) 1) Operating Cash Flow Ratio. 2) Current Liquidity Coverage Ratio. (b) Evaluate the current liquidity and efficiency position of MAJU Sdn Bhd using the above two ratios