Following are the financial statement of Progressive Company Ltd. :

Progressive Company Ltd.
Balance Sheet
As on 31 December, 2022

Liabilities and Owners Equity	Amount Assets (BDT)	Assets	Amount (BDT)
Account payable	2,80,000	Cash	70,000
Bills payable	1,40,000	Accounts receivables	3,50,000
Accrued expenses	40,000	Inventories	4,90,000
Provision for tax	1,00,000	Fixed assets	10,50,000
Long term debt	8,40,000	Goodwill	1,40,000
Preference share capital	2,80,000
Equity share capital	1,40,000
Reserves	2,80,000
Total :	21,00,000	Total :	21,00,000

Additional Information :
(i) Out of total sales for the year, Tk. 2,80,000 was in cash and Tk. 11,20,000 was on credit.
(ii) Cost of goods sold was Tk. 8,40,000.
(iii) Interest paid on long term debt Tk. 40,000.
(iv) Profit before tax and after tax were Tk. 2,80,000 and Tk. 1,40,000 respectively.

Requirement: Calculate the following ratios :
(1) Acid Test Ratio
(2) Accounts Receivable Turnover
(3) Inventory Turnover
(4) Long Term Debt to Total Capital
(5) Gross Profit Margin
(6) Net Profit Margin
(7) Return on Equity Capital
(8) Interest Coverage Ratio.