Using the information below calculate the following ratios for MTN Corporation. Information from the December 31, 2012 Statement of Financial Position is presented below. Statement of Financial Position 31 December 2012 Item 2012 (R ) ASSETS R Non-Current Assets 512 690 Current Assets 102 157 Inventories 12 100 Trade Receivables 85 757 Cash and Cash Equivalents 4 300 TOTAL ASSETS 614 847 EQUITY AND LIABILITIES Total Equity 422 486 Non-Current Liabilities 96 000 Current Liabilities 96 361 Total Equity and Liabilities 614 847 Item 2012 (R ) Sales 909 000 Cost of sales (319 813) Gross Profit 589 187 Add Other Income 1 432 Gross Income 590 619 Operating Expenses (474 732) Operating Profit (Earnings before Interest and Tax) 115 887 less Interest Expense (21 000) Profit before tax 94 887 Income tax expense (27 517) Net Profit for the Year 67 370 Calculate: 3.1. Current Ratio (6) 3.2. Acid Test Ratio (6) 3.3. Debt to Equity Ratio (6) 3.4. ROA (6) 3.5. ROE (6)