The management of Broga Sdn. Bhd. provided the following comparative balance sheet data. As an assistant accountant, you were asked to do the financial statement analysis for the company. Additional information for 2017: (i) Net income was RM25,000. (ii) Sales on account were RM410,000. Sales returns and allowance were RM20,000. (iii) Cost of goods sold was RM198,000. (iv) The allowance for doubtful debt accounts was RM2,500 on 31 December 2017 and RM2,000 on 31 December 2016. Required: a) Calculate on each of the following ratios at 31 December 2017. i) Current ratio ii) Acid-test ratio iii) Receivable turnover iv) Inventory turnover v) Profit margin (10 marks) b) Provide financial interpretation on each of the ratio you calculate above. (5 marks) [Total: 15 marks]