$\backslash$table$[[$Liabilities$,,],[$Long$-$term borrowings,$70,000,60,000],[$Accounts payable,$45,000,42,000],[$Wages & salaries payable,$5,000,4,000],[$Accrued interest,$200,-],[$Other expenses payable,$1,800,3,000],[$Income tax payable,$24,000,19,000],[$Total Equity & Liabilities,$407,150\_,365,150\_\_]]$

a$)$ Current ratio $($Industry Average $2\mathrm{.}31$:$1)$

b$)$ Quick ratio $($Industry Average $1\mathrm{.}3$:$1)$

c$)$ Accounts receivable turnover $($Industry Average $12$ times$)$

d$)$ Inventory turnover $($Industry Average $7$ times$)$

e$)$ Net Profit Margin $($Industry Average $12\mathrm{.}6\%)$

f$)$ Asset Turnover $($Industry Average $2\mathrm{.}3$ times$)$

g$)$ Return on asset $($Industry Average $5\mathrm{.}2\%)$

h$)$ Return on Equity $($Industry Average $17\mathrm{.}1\%)$

i$)$ Earnings per share $($Industry Average $$12\mathrm{.}03)$

j$)$ Debt ratio $($Industry Average $0\mathrm{.}37)$

k$)$ Times interest earned ratio $($Industry Average $22\mathrm{.}1$ times$)$