ASSETS
Cash	$ 100,000
Accounts receivable	30,000
Inventory	50,000
Prepaid expenses	10,000
Total current assets	$ 190,000
Gross plant and equipment	$ 401,000
Accumulated depreciation	-66,000
Net plant and equipment	$ 335,000
Total assets	$ 525,000
DEBT AND EQUITY
Accounts payable	$90,000
Accrued liabilities	63,000
Total current debt	$153,000
Long-term debt	120,000
Common stock	205,000
Retained earnings	47,000
Total debt and equity	$525,000
Sales	$210,000
Cost of goods sold	(90,000)
Gross profit	$120,000
Selling, general, and administrative expenses	(29,000)
Depreciation expense	(26,000)
Operating income	$65,000
Interest expense	(8,000)
Earnings before taxes	$57,000
Taxes	(16,000)
Earnings available to common shareholders	$ 41,000
Calculate:
Current ratio
Acid-test ratio
Times interest earned
Inventory turnover
Total asset turnover
Operating profit margin
Days in receivables
Operating return on assets
Debt ratio
Fixed asset turnover
Return on equity