The following are the financial statements of DS Ltd, a retailer, for last year and this year: (Click here to view the income statement for the year ended 31 December.) (Click here to view the statement of financial position as at 31 December.) Required: Calculate the following accounting ratios for both vears: - return on capital employed - return on ordinary shareholders' funds - gross profit margin - operating profit margin - current ratio - acid-test ratio - inventories turnover period (based on year end figures) Data table