Tiga Abdul Sdn Bhd Statements of Financial Position as at 31 December 2020 RM Cash 20,000 Accounts receivable (net) 65,000 Inventories 60,000 Property, plant and equipment (net) 200,000 Total Assets 345,000 2019 RM 30,000 60,000 50,000 180,000 320,000 Accounts Payable Bank Loan Ordinary Share Capital Retained Earnings Total Liabilities and Equity 50,000 100,000 140,000 55,000 345,000 60,000 100,000 120,000 40,000 320,000 Additional information for 2020: 1. Net income was RM 44,000. 2. Total sales on account were RM 420,000. Sales returns and allowances were RM 20,000. 3. Total cost of goods sold amounted to RM 198,000. i. Indicate the following ratios for the year 2020. Show all working (a) Current ratio (b) Accounts receivable turnover (c) Inventory turnover (d) Return on Assets (e) Debt to assets ratio