16. The liabilities of a company at the end of the year are $530,000 and the total stockholders' equity at the end of the year is $1,080,000. The debt to stockholders' equity ratio is: (Round your answer two decimal places.) A) 0.49 to 1. B) 0.33 to 1. C) 0.67 to 1. D) 3.04 to 1. 17. Tom's Toys has a cash balance of $109,000; temporary investments of $42,000; net receivables of $63,000; and inventory of $407,000. Tom's current liabilities total $126,000. His quick (acid test) ratio is: (Round your answer two decimal places.) A) 1.70 to 1. B) 1.87 to 1. C) 0.87 to 1. D) 0.59 to 1. 18. Topiary's Unlimited has a cost of goods sold of $1,440,000. The beginning merchandise inventory was $203,000 and its ending merchandise inventory is $212,000. Topiary's inventory turnover ratio is: (Round your answer two decimal places.) A) 7.09 times. B) 6.94 times. C) 6.79 times. D) None of the above is correct. 19. Coal Company has an income before taxes of $500,700, and an interest expense of $100,400. What is the times interest earned ratio? A) 5.99 times B) 4.99 times C) 3.99 times D) 0.2 times 20. The net income before taxes for the year ended was $320,000. Equity for common stockholders at the end of the year was $1,700,000 and $1,430,000 at the beginning of the year. The return on common stockholders' equity would be: (Round your answer two decimal places, X.XX%.) A) 84.12%. B) 20.45%. C) 18.82%. D) 10.22%.