Note: The student must calculate the financial ratios with clarification of laws and results.

The first section: The following are some of the balances that appeared in the books of a facility:

5,000 banks - 30000 A. Receipt - 42,000 debtors - 7,000 goods - 4000 m. Introduction - 17,000 A. Payment - 33,000 creditors - 7000 inventory

Calculate the following with an interpretation of the results:

1. Working capital

2. The current ratio

3. Quick liquidity ratio

4. The debt to assets ratio if you know that the total of assets (fixed + current) = 109,000 dirhams, and the total debt (short + long) is 325,000 dirhams.