Trial Balance as of December 31, 2021 Accounts Payable 3.500 Accounts Receivable 5.000 Accrued Salaries 1.000 Accumulated Depreciation 4.000 Bank Borrowings (due on May 31, 2022) 4.000 Bonds Payable (due on July 30, 2023) 4.800 Building 9.000 Cash and Banks 2.000 Cost of Sales 21.000 Depreciation Expense 500 Equipment 3.000 Government Bonds (6 months maturity) 2.500 Income Accrual 1.400 Interest Expense 2.500 Interest Income 1.200 Inventories 4.000 Prepaid Rent (for January & February 2022) 1.000 Rent Expense 2.000 Salary Expense 4.000 Sales 30.000 Share Capital 10.000 Softwares 1.500 Tax Charge 600 1.500 Unearned Income (deferrred income) Calculate following ratios (show your calculation) a. Profit margin b. Current ratio c. Receivable turnover (accounts receivable as of 31.12.2019 is $7,000) d. Inventory turnover (inventory as of 31.12.2019 is $3,000)