The following amounts were obtained from the Statement of Comprehensive Income for the year ended 31 December 2022 and Statement of Financial Position of Alto Limited as at 31 December 2022 and 31 neremher 2021 . Note: Dividends paid and recommended during 2022 amounted to R300 000. All purchases and sales of inventories are on credit. Some of the investments were redeemed during the financial year ended 31 December 2022. Debtors are granted credit terms of 30 days. Use the information provided in QUESTION 4 to answer the following questions: 5.1 Calculate the following ratios (expressed to two decimal places) for 2022 only. Note: Use formulas provided in the formula sheet only 5.1.1 Gross margin 5.1.2 Dividend per share 5.1.3 Return on assets 5.1.4 Current ratio 5.1.5 Acid test ratio 5.1.6 Debt to equity 5.1.7 Creditor payment period 5.2 Comment on the following ratios: FORMULA SHEET \begin{tabular}{|c|c|c|c|c|c|c|c|} \hline Gross profit & x & 100 & Total debt & x & 100 & & \\ \hline Sales & & 1 & Total assets & & 1 & & \\ \hline Profit after tax & x & 100 & Non-current debt & x & 100 & & \\ \hline Sales & & 1 & Equity & & 1 & & \\ \hline Operating profit & x & 100 & Operatir & profit & & & \\ \hline Total assets & & 1 & Interest & pense & & & \\ \hline Profit after tax & x & 100 & Profit after & & x & 100 & \\ \hline Equity & & 1 & No. of ordinary sha & sissu & & 1 & \\ \hline \multicolumn{3}{|c|}{ Current assets } & \multicolumn{2}{|c|}{ Dividends for the year } & x & 100 & \\ \hline \multicolumn{3}{|c|}{ Current liabilities } & \multicolumn{3}{|c|}{ No. of ordinary shares issued } & 1 & \\ \hline \multicolumn{3}{|c|}{ Current assets - Inventory } & \multicolumn{3}{|c|}{ Market price per share } & & \\ \hline \multicolumn{3}{|c|}{ Current liabilities } & \multicolumn{3}{|c|}{ Earnings per share } & & \\ \hline \multicolumn{3}{|c|}{ Cost of sales } & \multicolumn{3}{|c|}{ Earnings per share } & x & 100 \\ \hline \multicolumn{3}{|c|}{ Average inventory } & \multicolumn{3}{|c|}{ Market price per share } & & 1 \\ \hline Accounts receivable & x & 365 & Dividen & per she & & x & 100 \\ \hline Credit sales & & 1 & Market pri & pers & & & 1 \\ \hline Accounts payable & x & 365 & & & & & \\ \hline Credit purchases & & 1 & & & & & \\ \hline \end{tabular}