Question One: Ratios (Total of 5 marks) a. If prior charge capital = $30,000 and total capital = $210,000, Calculate the gearing and comment upon the ratio. (2 marks) b. If accounts receivable is $95,000 and sales are $340,000, what is the accounts receivable/sales ratio? (1 mark) c. Calculate net profit as a percentage of sales if net profit was $80,000 and sales were $560,000. (1 mark) d. Calculate the inventory turnover ratio if average inventory is $60,000 and cost of sales is $320,000. (1 mark)