Windy Peaks Ltd reported the following information in its financial statements: 2021 2020 $ $ Sales Revenue 700,200 650,000 Cost of Sales 422,000 474,500 Net Profit 82,000 161,300 58,000 144,400 Total Current Assets Total Non-current Assets 440,700 370,800 Total Current Liabilities 80,100 75,400 110,600 5 year 10% Debentures 125,900 Share Capital 340,000 300,000 General Reserve 10,000 10,000 Retained Earnings 175,000 95,000 The company does not have any inventory on hand in 2020 but has total prepaid expenses amounting to $51,400. Required: Using the above information calculate the following financial ratios to two decimal places. Provide a formula and show your workings for each ratio. a) Gross profit margin for 2020 (1 mark) b) Debt to assets for 2021 (1 mark) c) Quick Ratio for 2020 (1 mark) d) Return on Ordinary Shareholders Equity for 2021 (1 mark)