Please me to Compute the following financial statement ratios : (I) Average Collection Period (ii) Inventory Turnover, (iii) Days in inventory, (iv) Debt Ratio, (V) Equity multiplier

STATEMENT OF CASH FLOW FOR THE YEAR ENDED 31 DECEMBER 2018 2017 R.O. R.O. (260,437) (260,152) Cash Flow from Operations Net Loss before tax Adjustments: Depreciation Dividend Income Finance Costs 16,184 (7,996) 239,270 16,184 (7,199) 216,326 16,902 Changes in Working Capital : Inventories Amount due from related parties Amount due to related parties Accounts & Other Payables Finance Costs 16,902 442 (7,967) 3,602 (239,270) 12,492 5,323 (216,326) Net Cash (used in) Operations (239,270) (216,450) Investing Activities Dividend received 7,996 7,199 Net Cash from Investing Activities 7,996 7,199 231,274 209,127 231,274 209,127 Financing Activities Bank Borrowings Net Cash from Financing Activities Net (Decrease) in Cash & Cash Equivalents Cash & Cash Equivalents at the beginning of the year CASH & CASH EQUIVALENTS AT THE END OF THE YEAR (124) 124 Cash & Cash equivalents represented by: Cash on Hand Cash at Bank STATEMENT OF CASH FLOW FOR THE YEAR ENDED 31 DECEMBER 2018 2017 R.O. R.O. (260,437) (260,152) Cash Flow from Operations Net Loss before tax Adjustments: Depreciation Dividend Income Finance Costs 16,184 (7,996) 239,270 16,184 (7,199) 216,326 16,902 Changes in Working Capital : Inventories Amount due from related parties Amount due to related parties Accounts & Other Payables Finance Costs 16,902 442 (7,967) 3,602 (239,270) 12,492 5,323 (216,326) Net Cash (used in) Operations (239,270) (216,450) Investing Activities Dividend received 7,996 7,199 Net Cash from Investing Activities 7,996 7,199 231,274 209,127 231,274 209,127 Financing Activities Bank Borrowings Net Cash from Financing Activities Net (Decrease) in Cash & Cash Equivalents Cash & Cash Equivalents at the beginning of the year CASH & CASH EQUIVALENTS AT THE END OF THE YEAR (124) 124 Cash & Cash equivalents represented by: Cash on Hand Cash at Bank