The following financial statements relate to Techmation Ltd for 2017 and 2018 respectively. Assets Non Current Assets Inventory Trade Debtors 2017 2018 1 315 000 1 180 000 150 000 170 000 525 000 450 000 1 990 000 1 800 000 Equity and Liabilities Ordinary Share Capital 1 000 000 1 000 000 Distributable Reserve 700 000 500 000 Bank Overdraft 80 000 110 000 Trade Creditors 210 000 190 000 1 990 000 1 800 000 Income statement for the year ended 28 February 2017/2018 2017 2018 Sales Cost of sales Gross Profit Less: Expenditure 1 800 000 1 500 000 1 200 000 800 000 600 000 700 000 150 000 120 000 Profit before Interest and Tax 450 000 580 000 Interest 50 000 40 000 Profit before Tax 400 000 540 000 Taxation 120 000 160 000 Net Profit for the Year 280 000 380 000 Required: 5.1 Calculate the following accounting ratios for both years: 5.1.1 Gross Margin Percentage (2) 5.1.2 Mark-up Percentage (2) 5.1.3 Return on Assets before Interest and Tax (do not use average figures) (2) 5.1.4 Current Ratio (2) 5.1.5 Acid-test Ratio (2) 5.1.6 Return on Equity (do not use average figures) (2)