Use the following information to answer questions below: Total current assets Total non-current assets Total current liabilities Long-term borrowings Share capital Revenue Gross profit Retained earnings Operating income Profit for the year 2012 2011 $ 700,000 $ 600,000 1,500,000 1,400,000 500,000 800,000 400,000 600,000 800,000 700,000 2,900,000 2,300,000 800,000 600,000 200,000 100,000 240,000 200,000 $ 100,000 $ 60,000 Calculate the return on revenue ratio for both years: Ratios