The financial statements of Caylay Technologies Inc. are as follows. The market price of Caylay Technologies Inc. common shares was $40 per share on December 31, 2015. For both years, the company paid dividends of $24,000 an $48,000 to the preferred shareholders 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.