BALANCE SHEET		2015
Assets
Cash and Equivalents		$ 237,500.00
Accounts Receivable		$ 592,500.00
Inventory		$ 607,500.00
Total Current Assets		$ 1,437,500.00
Gross Fixed Assets	$ 1,250,000.00
Less Accumulated Depreciation	$ 187,500.00
Net Fixed Assets		$ 1,062,000.00
Total Assets		$ 2,500,000.00
Liabilities and Equity
Current Liabilities
Accounts Payable		$ 222,500.00
Notes Payable		$ 422,500.00
Accruals		$ 217,500.00
Total Current Liabilities		$ 862,500.00
Long Term Debt		$ 470,000.00
Total Liabilities		$ 1,332,500.00
Stockholder's Equity
Common Stock		$ 637,500.00
Retained Earnings		$ 530,000.00
Total Stockholders Equity		$ 1,167,500.00
Total Liabilities & Equity		$ 2,500,000.00
INCOME STATEMENT
Sales Revenue		$ 3,360,000.00
Cost of Sales		$ 2,724,960.00
Gross Profits		$ 635,040.00
Less: Operating Expenses
Selling Expense	$ 251,200.00
General S&A	$ 163,200.00
Depreciation	$ 48,000.00
Total Operating Expenses		$ 462,400.00
Total Operating Profit		$ 172,640.00
Less: Interest Expense		$ 31,200.00
Net Profits Before Taxes		$ 141,440.00
Less Taxes (40%)		$ 56,576.00
Net Profits After Taxes		$ 84,864.00
LIQUIDITY RATIOS		2013	2014	2015	Industry Average
Current Ratio		1.5	1.7	1.7	1.6
Quick Ratio		0.9	1	0.96	0.9
Operating Cash Flow		n/a	n/a	?
ASSET MANAGEMENT RATIOS		2013	2014	2015	Industry Average
Inventory Turnover		6	5	4.5	8.4
Average Collection Period		40	50	64.36	40
Fixed Asset Turnover		n/a	n/a
Total Asset Turnover		1.5	1.5	1.34	1.75
DEBT MANAGEMENT RATIOS		2013	2014	2015	Industry Average
Debt Ratio		60%	56%	53.3%	50%
Times Interest Earned		2.5	3.5	?	4
PROFITABILITY RATIOS		2013	2014	2015	Industry Average
Gross Profit Margin		20%	19.70%	18.9%	20%
Operating Profit Margin		4.70%	4.80%	5.14%	6%
Net Profit Margin		2%	2.30%	2.53%	3%
Return on Investment		3.00%	3.50%	?	5.25%
Return on Equity		7.50%	7.95%	?	10.50%

I am not sure how to calculate the items with the ?; I've calculated the other 2015 figures. Can someone help by displaying the actual calculations and the values that correspond?

I am trying to understand rather than just get answers.