The following account information was taken from saber company latest income statement

Revenue $=632,000$

Cost of sale$=328100$

Selling and marketing expenses$=108800$

Administrative expenses$=98000$

Interest expense$=17500$

The company income tax ratio$=28\%$

Additionally the following account information was taken from saber companys latest statement of financial position

Cash$=26100$

Marketable securities$=45000$

Trade receivables$=28500$

Prepaid expenses$=11000$

Inventories$=41400$

Equipment$($net$)=62000$

Building $($ net$)=186200$

Trade$/$ other payables$=24100$

Notes payable $($due in $1$ year$)=40000$

Accurals$=17000$

Income tax payable$=8000$

Loan payable$($long term$)=105000$

Common share$=127600$

Retained earnings$=78500$

Calculate the following ratios and compare against industry benchmarks where

Current ratio$=1\mathrm{.}71$

Debt ratio $=48\mathrm{.}50$

Find the : time interest earned ratio $,$ average collection period $,$ inventory turnover ratio, profit margin on revenue

Note: two digit after the decimal