The comparative statements of Crane Tool SA are presented below. Crane Tool SA Income Statement For the Years Ended December 31 2020 2019 Net sales R$ 1,454,800 R$ 1,400,000 Cost of goods sold 809,200 792,000 Gross profit 645,600 608,000 Selling and administrative expense 400,000 384,000 Income from operations 245,600 224,000 Interest expense 12,000 11,200 Income before income taxes 233,600 212,800 Income tax expense 64,000 61,600 Net income R$ 169,600 R$ 151,200 Crane Tool SA Statements of Financial Position December 31 Assets 2020 2019 Plant assets (net) R$480,240 R$416,240 Current assets Inventory R$88,760 R$92,400 Accounts receivable (net) 84,600 82,240 Short-term investments 55,200 40,000 Cash 48,080 276,640 51,360 266,000 Total assets R$756,880 R$682,240 Equity and Liabilities Equity Share capital-ordinary (R$5 par) R$240,000 R$240,000 Retained earnings 194,080 132,320 Total equity 434,080 372,320 Bonds payable 160,000 160,000 Current liabilities Accounts payable 128,000 116,320 Income taxes payable 34,800 33,600 Total current liabilities 162,800 149,920 Total liabilities 322,800 309,920 Total equity and liabilities R$756,880 R$682,240 All sales were on account. Compute the following ratios for 2020. (Weighted-average ordinary shares in 2020 were 48,000.) (Round earnings per share, current ratio and acid-test ratio to 2 decimal places, e.g. 1.65, and all others to 1 decimal place, e.g. 6.8 or 6.8%.) (a) Earnings per share R$ (b) Return on ordinary shareholders' equity % (c) Return on assets % (d) Current ratio :1 (e) Acid-test ratio :1 (f) Accounts receivable turnover times (g) Inventory turnover times (h) Times interest earned times Asset turnover times Debt to assets ratio %