Statement of Financial Position as at 31 December 2020 P P Non-Current As 8 Equipment Motor Vehicle 25000 21000 46000 Current Assets Stock, 31 Dec Debtors Cash at bank Cash in hand 4000 5000 8000 3000 20000 Total Assets 66000 Capital Capital, 1 Jan Add: Net profit Less: Drawings 45000 15000 (10000) 50000 Non-current liabilities Bank loan 10000 Current liabilities Creditors 6000 Total + liabilities 66000

calculate profitability ratio, liquidity ratio and efficiency ratio