The condensed financial statements of Ness Company for the years 2019 and 2020 are presented below.

Compute the following ratios for 2020 and 2019.
a. Current ratio.
b. Inventory turnover. (Inventory on December 31, 2018, was $340.)
c. Profit margin.
d. Return on assets. (Assets on December 31, 2018, were $1,900.)
e. Return on common stockholders€™ equity. (Equity on December 31, 2018, was $900.)
f. Debt to assets ratio.
g. Times interest earned.

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Ness Company Balance Sheets December 31 (in thousands) 2019 2020 Current assets $ 330 Cash and cash equivalents $ 360 Accounts receivable (net) Inventory Prepaid expenses 400 470 460 390 160 130 1,310 Total current assets 1,390 Property, plant, and equipment (net) 410 380 Investments 10 10 Intangibles and other assets 530 510 $2,340 Total assets $2,210 $ 820 $ 790 Current liabilities Long-term liabilities Stockholders' equity-common 480 380 1,040 1,040 Total liabilities and stockholders' equity $2,340 $2,210 Ness Company Income Statements For the Years Ended December 31 (in thousands) 2020 2019 $3,800 Sales revenue Costs and expenses Cost of goods sold Selling & administrative expenses Interest expense $3,460 970 890 2,400 2,330 10 Total costs and expenses 3,380 3,240 Income before income taxes 420 220 Income tax expense 168 88 Net income $ 252 $ 132