Note: Dividends paid and recommended during 2022 amounted to R300 000. All purchases and sales of inventories are on credit. Some of the investments were redeemed during the financial year ended 31 December 2022. Debtors are granted credit terms of 30 days. REQUIRED Use the information provided in QUESTION 4 to answer the following questions: 5.1 Calculate the following ratios (expressed to two decimal places) for 2022 only. Note: Use formulas provided in the formula sheet only 5.1.1 Gross margin 5.1.2 Dividend per share 5.1.3 Return on assets 5.1.4 Current ratio 5.1.5 Acid test ratio 5.1.6 Debt to equity 5.1.7 Creditor payment period 5.2 Comment on the following ratios: FORMULA SHEET \begin{tabular}{|c|c|c|c|c|c|c|c|} \hline Gross profit & x & 100 & Total debt & x & 100 & & \\ \hline Sales & & 1 & Total assets & & 1 & & \\ \hline Profit after tax & x & 100 & Non-current debt & x & 100 & & \\ \hline Sales & & 1 & Equity & & 1 & & \\ \hline Operating profit & x & 100 & Operatin & prof & & & \\ \hline Total assets & & 1 & Interest e & pens & & & \\ \hline Profit after tax & x & 100 & Profit after t & & x & 100 & \\ \hline Equity & & 1 & No. of ordinary sha: & s iss & & 1 & \\ \hline Current as & ssets & & Dividends for th & year & x & 100 & \\ \hline Current liab & bilities & & No. of ordinary sha: & siss & & 1 & \\ \hline Current assets - & - Inve & & Market price & ver st & & & \\ \hline Current liab & bilities & & Earnings p & rsha & & & \\ \hline Cost of sa & ales & & Earnings & ver st & & x & 100 \\ \hline Average inve & ventor & & Market pri & per & & & 1 \\ \hline Accounts receivable & x & 365 & Dividend & ver st & & x & 100 \\ \hline Credit sales & & 1 & Market pri & per & & & 1 \\ \hline Accounts payable & x & 365 & & & & & \\ \hline Credit purchases & & 1 & & & & & \\ \hline \end{tabular}