Statements of profit or loss for year ended 30 June \begin{tabular}{l|c|c} \hline Receivables & 419,455 & 206,550 \\ \hline Cash & & 95,400 \\ \hline & 988,445 & 732,110 \\ \hline Share capital & 100,000 & 100,000 \\ \hline Share premium & 20,000 & 20,000 \\ \hline Retained earnings & 376,165 & 287,420 \\ \hline Long term borrowings & 61,600 & 83,100 \\ \hline Trade payables & 295,480 & 179,590 \\ \hline Overdraft & 80,200 & \\ \hline Tax payable & 55,000 & 62,000 \\ \hline & 988,445 & 732,110 \\ \hline \end{tabular} You have been employed as a consultant to advise the directors as to whether their strategies to improve performance have been successful. Requirements: a) Calculate the 4 missing ratios as shown in the table. You must show all workings. (8 marks)