Muhammad Izzuddin has extra money to invest in business in Malaysia. He intends to invest in the fashion business. Before he could make a decision, he had done research on two potential companies. The following are the financial statements for both companies. Statement of Financial Position as at 31 December 2020 Sihella Ariana Boutique Busana Cash and bank 65,000 219,600 Account receivable 20,000 360,000 Inventory 35,000 380,700 Non-current assets (net) 620,000 1,980,000 740,000 2,940,300 Account payable Loan from Bank Capital 30,000 100,000 610,000 740,000 569,000 1,000,000 1,371,300 2,940,300 Statement of Comprehensive Income for the year ended 31 December 2020 Sihella Ariana Boutique Busana Net sales revenue 740,000 2,465,600 Less: Cost of sales 240,000 1,289,300 Less: Operating expenses 419,000 1,025,000 Net Profit 81,000 151,300 *All sales were on credit basis. a. Required: Calculate the following ratios for both companies; i. Current ratio ii. Acid test ratio 11. Average collection period (assume all sales are credit sales) iv. Net profit margin Return on investment V. 110 marka