89 ) Following are selected data from the comparative income statement and balance sheet for Uwens Corporation for the years ended December 31 , 2014 , and 2013 : Selected Data Net sales ( all on credit ) Cost of goods sold Gross margin Income from operations Interest expense Net Income CashAccounts receivable , net Inventory Prepaid expenses Total current assets Total long - term assets Total current liabilities Total long - term liabilities Common shares Retained earnings 2014 $ 96,000 51,300 44,700 16,300 3,000 9,800 2,700 10,700 25,000 1,000 39,400 50,000 39,000 15,000 10.00025,400 2013 $ 93,000 52,50040,500 15,000 3,500 9,000 3,500 12,500 30,000 900 46,90067 000 49.500 25,000 10,000 29,400 Note : 1.000 common shares have been issued and outstanding since the company started operations During all of the fiscal year ended December , the shares were selling for $ 45 per share . 31, 2014 Calculate the following ratios at December 31 , 2014 a acid - test ratio inventory turnover days ' sales in receivables book value per common share pricelearnings ratio rate of return on total assets times interest - earned ratia current ratio