JKL Enterprises presents the following financial information for the year ending 31-03-2018:

Current Assets:

• Cash: $2,30,000
• Sundry debtors: $5,00,000
• Short term investment: $2,60,000
• Stock: $21,00,000
• Prepaid expenses: $15,000

Current Liabilities and Equity:

• Current liabilities: $8,50,000
• 10% Debentures: $12,00,000
• Equity share capital: $22,50,000
• Retained earnings: $11,00,000

Profit & Loss Statement:

• Sales (35% cash sales): $72,00,000
• Less: Cost of goods sold: $48,00,000
• Profit before interest & tax: $24,00,000
• Less: Interest: $2,00,000
• Profit before tax: $22,00,000
• Less: Tax @25%: $5,50,000

Net Profit: $16,50,000

Calculate: (i) Current ratio, (ii) Proprietary ratio, (iii) Net profit margin, and (iv) Average collection period.