You are an accountant advising Little Pear. Your client, Little Pear Juice Co., creates healthy but affordable 'snacks on the go'. Sandy Pears, the owner of Little Pear, has advised that Little Pear is preparing a presentation to potential private investors. She requires the calculation of several financial ratios to include in the presentation. Sandy has provided the consolidated Balance Sheet below. She asks for the following ratios to be calculated: current ratio liquid ratio average collection period inventory holding days return on equity. Consolidated Balance Sheet 2022 2023 Accounts Receivable ($) 7,300 ($) 8,000 Inventory 19,000 20,000 Petty Cash 2,500 Land and Buildings 70,000 70,000 Motor vehicles 14,000 9,000 Shop Plant and Equipment 19,000 21,500 Office Equipment 5,700 6,500 135,000 137,500 Accounts Payable 14,000 16,500 Bank Overdraft 6,000 Mortgage Loan 20,000 15,000 Equity 95,000 106,000 135,000 137,500