Simakade Company has provided you with the following selected financial data for the years ended 31 December 2020 and 2021: 2021 2020 Revenue from sales 1 500 000 2 000 000 Cost of sales 900 000 1 000 000 Trade receivables 700 000 800 000 Distribution costs 300 000 350 000 Non-current liabilities 1 000 000 950 000 Trade payables 600 000 700 000 Inventories 600 000 400 000 Short-term borrowings 240 000 220 000 Cash and cash equivalents 200 000 300 000 8 Required: Calculate the following ratios for the years ended 2021 and 2020: 3.1 Operating profit margin (4) 3.2 Inventory turnover ratio (2) 3.3 Debtors collection period (2) 3.4 Quick ratio (4) 3.5 Comment on the ratio calculated in 3.1 above (