2010	2009
Current Assets	$450	$500
Long-Term Assets	810	620
Current Liabilities	310	420
Long-Term Liabilities	500	610
Owners' Equity	500	300
Net Sales	900	810
Gross Margin	410	400
Net Income	180	135

The current ratio at the end of 2010 was:

A) 1.76

B) 1.56

C) 1.45

D) 1.03

	2010	2009
Current Assets	$450	$500
Long-Term Assets	810	620
Current Liabilities	310	420
Long-Term Liabilities	500	610
Owners' Equity	500	300
Net Sales	900	810
Gross Margin	410	400
Net Income	180	135

The asset turnover ratio for 2010 was:

A) 45.8

B) 57.1

C) 63.3

D) 75.6

	2010	2009
Current Assets	$450	$500
Long-Term Assets	810	620
Current Liabilities	310	420
Long-Term Liabilities	500	610
Owners' Equity	500	300
Net Sales	900	810
Gross Margin	410	400
Net Income	180	135

The return on assets for 2010 was:

A) 10.5%

B) 11.6%

C) 13.8%

D) 15.1%