The following financial data is extracted from the books of GHI Ltd. for the year ending 31-12-2019:

Assets:

• Cash: $1,00,000
• Sundry debtors: $8,00,000
• Short term investment: $3,00,000
• Stock: $20,00,000
• Prepaid expenses: $5,000

Liabilities and Equity:

• Current liabilities: $9,00,000
• 11% Debentures: $17,00,000
• Equity share capital: $19,00,000
• Retained earnings: $9,00,000

Income Statement:

• Sales (15% cash sales): $70,00,000
• Less: Cost of goods sold: $50,00,000
• Profit before interest & tax: $20,00,000
• Less: Interest: $1,50,000
• Profit before tax: $18,50,000
• Less: Tax @35%: $6,47,500

Net Profit: $12,02,500

Calculate: (i) Acid-test ratio, (ii) Proprietary ratio, (iii) Net profit margin, and (iv) Receivables turnover ratio.