The following list of accounts were provided for Cineplex. in their Annual Report

	2020	2019
Net Sales	$1,955,067	$1,578,326
Interest expense	22,734	18,936
Income tax expense	27,490	31,327
Net Income	77,346	87,991
Total current assets	245,172	182,187
Total assets	1,955,168	1,828,186
Total current liabilities	515,324	402,039
Total liabilities	1,143,392	976,291
Total shareholders' equity	711,776	751,895
Market price per share	66.94	78.87
Number of Common Shares	563,474	563,451
Cash Dividend per share	5.50	5.60

Calculate the following Ratios for 2020

Asset Turnover	Times Interest Earned	Return on Assets
Current Ratio	Profit Margin	Return on Equity
Debt to Total Assets	Dividend Yield

b. Indicate whether each of the above ratios is a measure of liquidity (L), solvency (S), profitability (P) or market (M).

c. Interest Expense has increased by over 20%. What could be a reason why this has increased?

d. Which ratios would be most important to a bank in determining if a loan should be granted. If you were the VP of loans for the Toronto Dominion Bank would you approve a $75 million loan to this company?