The summarised financial statements of Ecobase, a limited liability company engaged in manufacturing, are shown

below: $\backslash$table$[[$Current assets,$22,500,,37,500,],[$Inventory$,45,000,,60,000,],[$Receivables $-$ trade $($Debtors$),4,500,,5,250,],[$Prepayments$,3,750,75,750,750,103,500],[$Cash$,,223,500,,403,500],[$Issued share capital,,$45,000,,45,000],[$Share premium account,,$15,000,,15,000],[$Retained earnings,,$56,250,,82,500],[$Non$-$current liabilities,,$116,250,,142,500],[10\%$ loan notes,,,,$],[$Current liabilities,,$75,000,,150,000],[$Payables $-$ trade $($Creditors$),28,500,,105,000,],[$Accruals$,3,750,32,250,6,000,111,000]]$ Required:

Calculate the following five ratios for each of the two years:

$($i$)$ Return on capital employed

$($ii$)$ Net profit margin

$($iii$)$ Current ratio

$($iv$)$ Average Receivable days$/$ Debtors collection period

$($v$)$ Average Payable days$/$ Creditors payment period LO$4$ Prepare budgets for planning, control and decision making using spreadsheets

Cash Budget

$\backslash$table$[[$YR $2021$ Months,Sales,Purchases,Rent,$\backslash$table$[[$Marketing$],[$Expenses$]],$Salaries,$\backslash$table$[[$Administrative$],[$Expenses$]]],[,,,,,],[$July$,120,000,80,000,6,000,4,000,8,000,1,000],[$August$,140,000,90,000,7,000,5,000,4,000,2,000],[$September$,110,000,70,000,6,000,7,000,5,000,4,000],[$October$,130,000,78,000,4,000,3,000,4,000,3,000],[$November$,120,000,82,000,6,000,4,000,6,000,7,000],[$December$,150,000,115,000,8,000,5,000,7,000,5,000]]$