Some of the financial statements of Optical Solutions Inc. are as follows. The market price of Optical Solutions Inc. common shares was $60.00 on December 31, 2015. For both years, the company paid dividends of $4,000 and $12,000 to the preferred share- holders and the common shareholders, respectively.

Instructions
Calculate all possible liquidity, efficiency, solvency, and profitability ratios for 2015, rounding to one decimal place, except for earnings per share, which is rounded to two decimal places.