Statement of Financial Position 31 December 2012 \begin{tabular}{|l|l|} \hline Item & 2012 (R) \\ \hline Non-Current Assets & R \\ Current Assets & 512690 \\ Inventories & 102157 \\ \hline Trade Receivables & 12100 \\ \hline Cash and Cash Equivalents & 85757 \\ TOTAL ASSETS & 4300 \\ \cline { 2 - 2 } EQUITY AND LIABILITIES & 614847 \\ \hline Total Equity & 422486 \\ Non-Current Liabilities & 96000 \\ \hline Current Liabilities & 96361 \\ \hline Total Equity and Liabilities & 647 \\ \hline \end{tabular} Calculate: 3.1. Current Ratio (6) 3.2. Acid Test Ratio (6) 3.3. Debt to Equity Ratio (6) 3.4. ROA (6) 3.5. ROE (6) Using the information below calculate the following ratios for MTN Corporation. Information from the December 31, 2012 Statement of Financial Position is presented below