Balance Sheet Assets Liabilities \& Stockholders Equity Stockholders Equity Common stock ( $10 par) Retained earnings TotalCommonStockholdersEquityTotalLiabilities&StockholdersEquity$600,000$955,000 MarketpricepershareonDecember31CashdividendspaidSharesofcommonstockoutstanding$$60.0080,000.0075,000$$50,000.0045.0075,000 Financial Statement Analysis Working Capital Current Ratio Acid-Test Accounts Receivable Turnover Average Collection Period Inventory Turnover Average Days to Sell Inventory Debt Ratio Debt to Equity Ratio Times interest Earned Gross Margin Percentage Return on Assets Return on Common Stockholder's Equity Earnings per Share Price Earnings Ratio Dividend Payout Ratio