The comparative statements of Sunland Tool SA are presented below. Sunland Tool SA Income Statement For the Years Ended December 31 2020 2019 Net sales R$ 1,891,240 R$ 1,820,120 Cost of goods sold 1,051,960 1,031,040 Gross profit 839,280 789,080 Selling and administrative expense 523,840 498,960 Income from operations 315,440 290,120 Interest expense 15,600 14,560 Income before income taxes 299,840 275,560 Income tax expense 84,160 80,080 Net income R$ 215,680 R$ 195,480 Sunland Tool SA Statements of Financial Position December 31 Assets 2020 2019 Plant assets (net) R$624,312 R$541,112 Current assets Inventory R$ 115,388 R$ 120,120 Accounts receivable (net) 109,980 106,912 Short-term investments 71,760 52,000 Cash 62,504 359,632 66,768 345,800 Total assets R$983,944 R$886,912 Equity and Liabilities Equity Share capital-ordinary (R$5 par) R$312,000 R$312,000 Retained earnings 252,304 172,016 Total equity 564,304 484,016 Bonds payable 208,000 208,000 Current liabilities Accounts payable 166,400 151,216 Income taxes payable 45,240 43,680 Total current liabilities 211,640 194,896 Total liabilities 419,640 402,896 Total equity and liabilities R$983,944 R$886,912 All sales were on account. Compute the following ratios for 2020. (Weighted average ordinary shares in 2020 were 62,400.) (Round earnings per share, current ratio and acid-test ratio to 2 decimal places, e.g.1.65, and all others to 1 decimal place, e.g. 6.8 or 6.8%.) (a) Earnings per share R$ (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 (i) Asset turnover times (i) Debt to assets ratio %