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By using the following information, calculate the ratios:
Total current assets
$700,000
Total non-current assets
1,400,000
Total current liabilities
400,000
Long-term borrowings
900,000
Equity
600,000
Revenue
2,700,000
Gross profit
700,000
Operating income
250,000
Profit for the year
110,000
Cost of sales
2,000,000
Finance costs
45,000
Leasing charges
40,000
Trade receivables
350,000
Inventories
225,000
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