Statement of Cash Flow for the year ended 31 December Profit before tax Adjustments: Add: Depreciation 2017 2018 RM'000 RM'000 220,000 117,000 250,000 275,000 95,000 143,000 Add: Interest expenses Changes in Working Capital Increase in inventories (61,000) (149,000) Increase in accounts receivable (176,000) (239,000) Increase in accounts payable 25,000 53,000 Increase in accruals 5,000 10,000 Interest paid (95,000) (143,000) Tax paid (75,000) (40,000) Net cash provided from operating activities 188,000 27,000 Increase inFixed Assets (808,000) (345.000) Cash from Investing Activities (808,000) (345,000) Increase in Debt 630,000 340,000 Cash from Financing Activities 630,000 340,000 Net Increase in cash 10.000 22,000 Beginning Cash 30,000 40.000 Ending Cash 40,000 62,000 Required: (a) Calculate the following ratios for all three years. (i) Net profit margin (ii) Return on assets (ROA) (iii) Return on Equity (ROE) (iv) Current ratio (v) Account receivable collection period (vi) Inventory turnover (vii) Debt ratio (viii) Time interest earned ratio (12 marks)