With reference to the above table, show analytical formulas for calculating: a) gross profit margin, b) account receivable turnover ratio (using account receivable at the end of the year, c) net income profit margin, d) current ratio, e) return on equity, f) acid test ratio, g) inventory turnover ratio (using the inventories at the end of the year), h) fixed assets turnover ratio.

\begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{6}{|l|}{ B/S } \\ \hline Assets & 2022 & 2021 & \begin{tabular}{|l|} Liabilities \& \\ Stockholders' Equity \end{tabular} & 2022 & 2021 \\ \hline Fixed assets: & & & Stockholder's equity: & & \\ \hline Property, plant and equipment & 4190,00 & 3580,00 & Common stock & 2640,00 & 1540,00 \\ \hline Less accumulated depreciation & 390,00 & 240,00 & Retained eamings & 3740,00 & 3410,00 \\ \hline Net property, plant and equipment & 3800,00 & 3340,00 & Total stockholders' equity & 6380,00 & 4950,00 \\ \hline Total fixed assets & 3800,00 & 3340,00 & Current liabilities & & \\ \hline Cash and cash equivalents & 165,00 & 310,00 & & & \\ \hline \begin{tabular}{|l|l|} Accounts receivables \\ \end{tabular} & 1485,00 & 1130,00 & Notes payable & 560,00 & 510,00 \\ \hline Inventory & 2100,00 & 1220,00 & Accrued expenses & 320,00 & 270,00 \\ \hline Total current assets & 3750,00 & 2660,00 & Taxes payable & 290,00 & 270,00 \\ \hline & & & Total current liabilities & 1170,00 & 1050,00 \\ \hline & & & Total liabilities & 1170,00 & 1050,00 \\ \hline Total assets & 7550,00 & 6000,00 & \begin{tabular}{l} Total liabilities \& \\ stockholders' equity \end{tabular} & 7550,00 & 6000,00 \\ \hline I/S & 2022 & 2021 & & & \\ \hline Sales & 7650 & 5770 & & & \\ \hline Cost of goods & 5450 & 3900 & & & \\ \hline Gross margin & 2200 & 1870 & & & \\ \hline Selling expenses & 900 & 660 & & & \\ \hline General and administrative expenses & 1100 & 890 & & & \\ \hline Income before taxes & 200 & 320 & & & \\ \hline Income taxes & 130 & 110 & & & \\ \hline \begin{tabular}{|l|} Net income \\ \end{tabular} & 70 & 210 & & & \\ \hline \end{tabular}