(A) Find the Total Asset Turnover.

	2012	2011
Assets
Cash ..	$ 18,000	$ 22,000
Marketable securities .	25,000	0
Accounts receivable ..	38,000	42,000
Inventory ..	61,000	52,000
Prepaid Insurance ..	6,000	9,000
Long-term Investments ...	49,000	20,000
PPE, net ..	218,000	225,000
Total assets	$415,000	$370,000
Net profit ..	$62,250
Sales (all on credit) ..	305,000
Cost of goods sold ..	123,000
Interest expense ..	15,600
Income tax expense ..	27,000

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B) Find the ratio below

(e) Basic Earnings per Share (f) Price earnings ratio. (g) Dividend yield.

Net sales .	$650,000
Cost of goods sold .	422,500
Gross profit	$227,500
Operating expenses	140,500
Operating income .	$ 87,000
Interest expense	9,100
Income before taxes .	$ 77,900
Income taxes .	23,400
Net profit	$ 54,500

	Ending Balances
Cash .	$ 19,500
Accounts receivable (net) ...	65,000
Inventory .	71,500
Property, plant and equipment (net)	195,000
Total assets ..	$351,000
Current liabilities .	$ 74,100
Long-term notes payable .	97,500
Share Capital: $5 par value ..	65,000
Retained earnings	114,400
Total liabilities and equity ..	$351,000