The balance sheet of PQR Ltd. as of 31-03-2020 contains the following details:

Assets:

• Cash: $3,00,000
• Sundry debtors: $5,70,000
• Short term investment: $2,40,000
• Stock: $22,00,000
• Prepaid expenses: $20,000

Liabilities and Equity:

• Current liabilities: $8,00,000
• 10% Debentures: $15,00,000
• Equity share capital: $24,50,000
• Retained earnings: $11,00,000

Income Statement:

• Sales (25% cash sales): $80,00,000
• Less: Cost of goods sold: $58,00,000
• Profit before interest & tax: $22,00,000
• Less: Interest: $2,80,000
• Profit before tax: $19,20,000
• Less: Tax @30%: $5,76,000

Net Profit: $13,44,000

Calculate: (i) Current ratio, (ii) Debt to equity ratio, (iii) Return on total assets, and (iv) Average payment period.