The financial statement of MNO Corporation for the year ending 31-12-2021 includes:

	$
Cash	1,90,000
Sundry debtors	6,30,000
Short term investment	4,70,000
Stock	19,50,000
Prepaid expenses	35,000

Total current assets: $32,75,000

	$
Current liabilities	10,50,000
9% Debentures	15,50,000
Equity share capital	25,00,000
Retained earnings	13,00,000

Statement of Profit for the year ending 31-12-2021

	$
Sales (45% cash sales)	92,00,000
Less: Cost of goods sold	66,00,000
Profit before interest & tax	26,00,000
Less: Interest	3,50,000
Profit before tax	22,50,000
Less: Tax @30%	6,75,000

Net Profit: $15,75,000

Calculate: (i) Acid-test ratio, (ii) Capital gearing ratio, (iii) Gross profit margin, and (iv) Inventory conversion period.