Give your answers to two decimal places. Use %, :1, times or days as appropriate in "format"
                 
    31st Dec 2016 31st Dec 2017   2016   Value Format
  Sales (all on credit) 920500 960000   Profitability Ratios ROCE
  Opening Inventory 47300 35800   GPM
  Purchases 529000 610000   NPM
  Closing Inventory 35800 10500   Liquidity Ratios CR
  Cost of Goods Sold 456000 590000   ATR
  Expenses 210300 200800   Efficiency Ratios STR
  Non Current Assets 3100000 3331750   APD
  Accounts Receivable 94700 85800   ARD
  Bank 1200 0          
  Cash 450 700   2017   Value Format
  Payables 39600 59000   Profitability Ratios ROCE
  Bank Overdraft 0 8000   GPM
  Closing Capital 3192550 3361750   NPM
          Liquidity Ratios CR
  Gross Profit is:   ATR
  Net Profit is:   Efficiency Ratios STR
  Current Assets:   APD
  Current Liabilities:   ARD
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