Part I Below are extracted from the statement of financial position and income statement of ABC Company. ABC Company Income Statement For the year ended 31 December 2021 (S in million) ABC Company Statement of Financial Position 31 December 2021 ($ in million) 2021 Cash 44 Accounts receivable 61 Inventory 75 Prepaid expenses Plant & equipment (net) 400 605 2020 43 63 85 20 415 626 25 Net sales (80% on credit) Cost of goods sold Gross profit Operating expenses Operating profit Interest expense Profit before tax Income tax expense Net profit 406.5 (225) 181.5 (100) 81.5 (10) 71.5 (12) 59.5 Accounts payable Income taxes payable Long-term liabilities Ordinary shares ($10 par) Retained earnings 125 38 140 140 162 605 150 40 176 140 120 626 Additional Information: . As at 31 December 2021 market price per ordinary share was $16. W A dividend of $28 million was declared and paid during 2021. Required: Using the information given above, compute the following ratios of the company for 2021. Show detailed workings. Answer of (C) and (d) should be in %. Round all your answers to 2 decimal places, or otherwise, marks will be deducted. (a) Accounts receivable turnover (2 marks) (b) Interest coverage ratio (2 marks) (c) Dividend yield ratio (2 marks) (d) Return on equity (2 marks)