Question 3: The following shows the statement of financial position of MakeMoney Sdn Bhd: Make Money Sdn Bhd Statement of Financial Position as at 31 December 2020 and 2019 2020 2019 RM RM Cash 19,000 18,000 Accounts receivable, net 31,000 40,000 Inventory 53,000 25,000 Plant, Property and Equipment, net 120,000 90,000 Total Assets 223,000 173,000 Accounts Payable 4,000 6,000 Accrued Liabilities 2,000 6,000 Notes Payables (Long-term) 82,000 90,000 Total Liabilities 88,000 102,000 Ordinary Shares 30,000 2,000 Retained Earnings 113,000 74,000 Treasury Shares (8,000) (5,000) Total Shareholders' Equity 135,000 71,000 Total Liabilities and Shareholders' Equity 223,000 173,000 Additional information (for 2020): i) Net Credit Sales = RM240,000 ii) Cost of Goods Sold = RM110,000 iii) Net Income RM50,000 Calculate the following financial ratios for the year 2020: a) Current ratio; b) Inventory turnover; c) Return on assets; and d) Asset turnover ratio Please round up your answers to two decimal points only. Show all workings. (20 marks)