The following are the financial statement (extract) for Mitra Bhd. and PKFZ Holding: Statement of Comprehensive Income (extract) for year ended 30 December 2014 Mitra Holdings PKFZ Holdings RM RM RM RM Revenue 6,000,000 7,200,000 (-) COST OF GOODS SOLD Opening Inventory 1,000,000 1,500,000 (+)Purchases 4,760,000 5,916,000 (-) Closing Inventory (1,200,000) (4,560,000) (1,800,000) (5,616,000) Gross Profit 1,440,000 1,584,000 Expenses (1,100,000) (1,180,000) Net Profit 340,000 404,000 Statement of Financial Position (extract) as at 30 June 2014 Mitra Holdings RM RM 790,000 PKFZ Holdings RM RM 1,000,000 Non-Current Assets Current Assets Inventories Account Receivables Bank 1,200,000 720,000 190,000 1,800,000 1,200,000 2,110,000 3,000,000 Current Liabilities Account Payable 1,151,400 1,235,300 Compare and comment on each following ratios for Metro Holdings and Putra Holdings: a) Current Asset Ratio (5 marks) b) Acid Test Ratio (5 marks) c) Inventory Turnover Ratio (5 marks) d) Account Receivables Collection Period (5 marks) e) Net Profit Margin