POR LTD. has the following Balance Sheet as on March 31, 2019 and March 31, 2018 Vt Year ended March 31 2019 201 SOURCES OF FUNDS: Shareholders' Fund 3,700 3,000 Loan Funds 3,800 3,500 7,500 6,500 APPLICATIONS OF FUNDS: Fixed Assets 3,100 3,600 Cash and Bank 700 600 Debtors 1,250 1,200 Stock 2,500 2,200 Other Current Assets 950 1,250 Less: Current Liabilities (Includes 20% Trade payable) (1,000) (1,750) 7,500 7,100 The Income statement of POR LTD. for the year that ended is as follows: (Amount in Lakh) Year ended March 31 2019 2018 Sales (Includes 30% credit sales) 28,000 25,000 Purchase of Goods (Includes 40% credit purchase) 16,500 14,800 Employee Cost 4,950 4,650 Other Production expenses 2,550 2,050 Calculate for the year 2018-19: (a) Inventory Turnover Ratio (b) Debtors Turnover Ratio & Average collection period (c) Creditors Turnover Ratio & Average payment period