Account payable R29 150, Account Receivable R296 111, Annual sales R5 330 000, Cost of sales R2 660 000, Current assets R750 000, Current liabilities R310 000, Earnings R443 000, Inventory R533 000, Long term assets R430 000, Number of shares 49 961, Total liabilities R1 000 000. 1 required to calculate gross profit margin, net profit margin, debt ratio, average collection period and average payment period.