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Analyse the following marketing expenditure for Yawee Electronics (a new venture with a capital of R20 000)

Marketing expenditure	Cost
Advertising	6,000
Sales promotion	7,000
Magazine publication	5,000
Telemarketing	6,000
TOTAL	24,000

At the end of the first year of trading, Yawee Electronics prepared its financial statements. The following are extracts from the Trading, Profit and loss Account and Balance Sheet

Item	R
Sales	100,000
Total assets	200,000
Closing stock	20,000
Cost of sales	100,000
Creditors	50,000
Purchases on credit	90,000

Calculate the following:

1. Total assets turnover
2. Stock turnover ratio
3. Creditors turnover ratio