Title : Times New Roman 14, Bold, Line Space 1, Centre, Capital Letters First Author*, Second Author, Third Author

Sample of Table format
Table1. Model for Paper

Variables	Observations	Mean	Median	Maximum	Minimum
ROA	-	-	-	-	-
OPM	-	-	-	-	-
CR	-	-	-	-	-
Asset Turnover	-	-	-	-	-
Gearing	-	-	-	-	-
Total	-	-	-	-	-

Sample of Figure



Figure 1. Model for Paper

Note: Tables and Figures should be adjusted within paragraphs text.

https://ijbtob.org