The following financial statements were prepared for the management of MNM Ltd. The statements contain some information that will be disclosed in note form in the general purpose financial statements to be issued.

MNM Ltd Income statement for the year ended 30 June 2019
Sales revenue	$462500
Cost of sales	307500
Gross profit	155000
Expenses (including tax and finance)	80000
Profit	$75000

MNM Ltd Balance sheet as at 30 June 2019
Current assets
Cash assets		$18900
Receivables (all trade)	$149625
Less: Allowance for doubtful debts	9450	140175
Inventories		126000
Total current assets		285075
Non-current assets
Land		31500
Building	113000
Less: Accumulated depreciation	18900	94100
Store equipment	23625
Less: Accumulated depreciation	13625	10000
Total non-current assets		135600
Total assets		420675
Current liabilities
Payables (all trade)		135450
Dividends preference dividends		1890
Payable ordinary dividends		12600
Other		6300
Total current liabilities		156240
Non-current liabilities
10% mortgage payable		31500
Total liabilities		187740
Equity
Contributed capital: 6% preference shares		25000
Ordinary shares		126000
Retained earnings		81935
Total equity		232935
Liabilities and equity		$420675

Additional information

1. The balances of certain accounts at the beginning of the year are:

Accounts receivable (gross)	$157500
Allowance for doubtful debts	(14175)
Inventories	110250

2. Total assets and total equity at the beginning of the year were $387500 and $190500 respectively.
3. Income tax expense for the year was $31500. Net finance expenses were $3150.

Identify and calculate the ratios that a financial analyst might calculate to give some indication of the following:

the ability of the entitys earnings to cover its interest commitments