3. The comparative statements of Corbin Company are presented below.

Corey Company Balance Sheets December 31
Assets	2015	2014
Current assets
Cash	$?21,000	$?18,000
Short-term investments	18,000	15,000
Accounts receivable (net)	91,000	74,000
Inventory	85,000	70,000
Total current assets	215,000	177,000
Plant assets (net)	423,000	383,000
Total assets	$638,000	$560,000
Liabilities and Stockholders' Equity
Current liabilities
Accounts payable	$122,000	$110,000
Income taxes payable	23,000	20,000
Total current liabilities	145,000	130,000
Long-term liabilities
Bonds payable	120,000	80,000
Total liabilities	265,000	210,000
Stockholders' equity
Common stock ($5 par)	150,000	150,000
Retained earnings	223,000	200,000
Total stockholders' equity	373,000	350,000
Total liabilities and stockholders' equity	$638,000	$560,000

The common stock recently sold at $19.50 per share. Average common stockholder shares outstanding are 30,000 shares. Net income is $36,400. Net sales is $595,000. Cost of goods sold is $415,000.

Compute the following ratios for 2015

(a)	Current ratio.
(b)	Acid-test ratio.
(c)	Accounts receivable turnover.
(d)	Inventory turnover.
(e)	Profit margin.
(f)	Asset turnover.
(g)	Return on assets.
(h)	Return on common stockholders' equity.
(i)	Earnings per share.
(j)	Price-earnings ratio.
(k)	Debt to assets ratio.