The following information has been extracted from the financial statements and notes of Spring Ltd.

	2020	2019
Cash and Cash Equivalents	60,600	59,700
Account Receivable(net)	130,800	128,900
Account Payable	54,700	52,900
Revenue	780,000	750,000
Cost of Goods Sold	450,500	445,500
Profit	65,500	58,500
Inventory	234,700	215,300
Total assets	580,000	590,000
Current Liabilities	250,900	265,700
Total liabilities	300,000	330,000
Short-term investments	67,400	75,900

Based on the above information calculate the following ratios:

1) Return on assets for 2020.

2) Profit Margin ratio for 2020.

3) Debt to assets ratio for 2020.

4) Acid-test ratio for 2020.

5) Inventory Turnover ratio for 2020.