Kindly provide workings

a. Calculate Current Ratio

b. Calculate Cost Of Goods Sold

c. Calculate Inventory Tunrover

d. Calculate Account Receivable Turnover

e. Calculate Account Payable Turnover

Company A is a material supplier and intends to establish a long-term cooperative relationship with Company B. In order to establish a credit policy for Company B, Company A wants to analyse the solvency and operating capabilities of Company B. To this end, Company A collected the FY2020 financial statements of Company B. The relevant financial statement data and the information disclosed in the notes of the financial statements are as follows: Selected Balance Sheet Data ($000) Ending of the year Cash and Cash Equivalents 100 Marketable securities 500 Accounts Receivable (net) 1500 Notes Receivable 1350 Prepaid Expense 150 Inventory 1000 Current Assets 4600 Current Liabilities 2350 Selected Income Sheet Data ($000) Sales 14500 Interest expense 500 Income Tax expense 32.5 Net Profit 97.5 Beginning of the year 100 460 1360 1300 130 980 4330 2250 The production and operation of Company B have seasonality. From March to October, each year is the peak operating season, and from November to February next year is the off-season. Company B record bad debt provision based on 5% of the balance of accounts receivable (including notes receivable, the same below). In recent years, the collection of accounts receivable of Company B has not been good. As of the end of FY2020, accounts receivable aged more than 3 years have reached 10% of the balance of accounts receivable. In order to control the growth of accounts receivable, Company B tightened its credit policy in FY2020, reducing the proportion of credit sale customers. Company B's capitalized interest of $100,000 for FY2020 is recorded to a fixed asset account on balance sheet. When calculating financial ratios, the balance sheet data involved would use the average of the beginning and end of the year balance