As Baldwin Company controller, you are responsible for informing the board of directors about its financial activities. At the board meeting, you present the following information. 2011 2010 2009 Sales trend percent 147.0% 135.0% 100.0% Selling expenses to sales 10.1% 14.0% 15.6% Sales to plant assets ratio 3.8 to 1 3.6 to 1 3.3 to 1 Current ratio 2.9 to 1 2.7 to 1 2.4 to 1 Acid-test ratio 1.1 to 1 1.4 to 1 1.5 to 1 Inventory turnover 7.8 times 9.0 times 10.2 times Accounts receivable turnover 7.0 times 7.7 times 8.5 times Total assets turnover 2.9 times 2.9 times 3.3 times Return on total assets 10.4% 11.0% 13.2% Return on stockholder