The financial statements of ABC Corporation contain the following information for the year ending 31-03-2018.

Current Assets:

• Cash: $1,50,000
• Sundry debtors: $6,00,000
• Short term investment: $2,50,000
• Stock: $18,00,000
• Prepaid expenses: $20,000

Current Liabilities and Equity:

• Current liabilities: $8,00,000
• 10% Debentures: $14,00,000
• Equity share capital: $22,00,000
• Retained earnings: $12,00,000

Profit & Loss Statement:

• Sales (30% cash sales): $60,00,000
• Less: Cost of goods sold: $42,00,000
• Profit before interest & tax: $18,00,000
• Less: Interest: $3,00,000
• Profit before tax: $15,00,000
• Less: Tax @25%: $3,75,000

Net Profit: $11,25,000

Calculate: (i) Cash ratio, (ii) Interest coverage ratio, (iii) Return on investment, and (iv) Average collection period.