second part of the previous question already i have posted

Income statement for Mars for 2018 and 2019 follows:

Particulars	2019 ($)	2018 ($)
Sales	250,000	180,000
Cost of Goods sold	140,000	110,000
Income before taxes	25000	25000
Income Tax expenses	4000	3000
Selling expenses	20,000	19,000
Interest expenses	3,500	4,500

1. Compute the ratios from the given balance sheet extract for 2018.

Assets	$
Cash	30,000
Marketable securities	17,000
Accounts receivables	12,000
Stock	10,000
Land and Building	200,000
Accumulated depreciation	(10,500)
Total Assets
Accounts Payable	36,000
Mortgage payable	35,000
Bonds payable	22,000
Common stock	115,000
Retained earnings	50,500
Total Liabilities and stockholders equity

The average number of common stock shares outstanding during 2018 was 1000 shares. Net Income for the year was $30,000 and Net sales $258000 which includes 85000 credit sales. Accounts receivables for 2017 is 13000.

also Compute the following ratios:

1. Earnings Per Share
2. Acid Test Ratio
3. Return on Investment
4. Return on Equity
5. Debt to Equity Ratio
6. Accounts Receivables turnover
7. Net Margin
8. Working Capital

and Identify Cash Inflows and Outflows:

No	Item	Type of Cash flow
1	Recovery of working capital
2	Incremental expenses
3	Startup Capital
4	Reduction in Procurement cost