The comparative statements of Larker Tool SA are presented below.

Larker Tool SA Income Statement For the Years Ended December 31
	2020		2019
Net sales	R$1,818,500		R$1,750,500
Cost of goods sold	1,011,500		996,000
Gross profit	807,000		754,500
Selling and administrative expense	516,000		479,000
Income from operations	291,000		275,500
Interest expense	15,000		14,000
Income before income taxes	276,000		261,500
Income tax expense	84,000		77,000
Net income	R$ 192,000		R$ 184,500

Larker Tool SA Statements of Financial Position December 31
Assets	2020				2019
Plant assets (net)			R$600,300				R$520,300
Current assets
Inventory	R$110,950				R$115,500
Accounts receivable (net)	105,750				102,800
Short-term investments	69,000				50,000
Cash	60,100		345,800		64,200		332,500
Total assets			R$946,100				R$852,800

Equity and Liabilities	2020		2019
Equity
Share capitalordinary (R$5 par)	R$300,000		R$300,000
Retained earnings	242,600		165,400
Total equity	542,600		465,400
Bonds payable	200,000		200,000
Current liabilities
Accounts payable	160,000		145,400
Income taxes payable	43,500		42,000
Total current liabilities	203,500		187,400
Total liabilities	403,500		387,400
Total equity and liabilities	R$946,100		R$852,800

All sales were on account.

Which of the following ratio of 2020 is/are Correct? (The answer may have single or both above)

a. The times interest earned is 19.4 times.

b. Return on assets is 21.3% and return on ordinary shareholder's equity is 38.1%.

c. The EPS is R$3.2 if the weighted-average ordinary shares in 2020 were 60,000.

d. The current ratio is 1.15:1.

e. The accounts receivable turnover is 17.4 times while the inventory turnover is 16.1 times.