Balance Sheets December 31
		2020			2019			2018
Cash		$ 30,000			$ 16,700			$ 18,300
Accounts receivable (net)		50,500			44,800			48,000
Other current assets		89,500			94,100			63,900
Investments		55,600			69,300			45,600
Plant and equipment (net)		499,000			369,200			357,700
		$724,600			$594,100			$533,500
Current liabilities		$84,100			$80,200			$69,800
Long-term debt		144,200			84,400			50,500
Common stock, $10 par		384,000			310,000			305,000
Retained earnings		112,300			119,500			108,200
		$724,600			$594,100			$533,500

Jergan Corporation Income Statement For the Years Ended December 31
		2020			2019
Sales revenue		$735,000			$605,000
Less: Sales returns and allowances		40,000			29,800
Net sales		695,000			575,200
Cost of goods sold		425,200			366,500
Gross profit		269,800			208,700
Operating expenses (including income taxes)		179,450			145,428
Net income		$ 90,350			$ 63,272

1.		The market price of Jergans common stock was $7.00, $7.50, and $8.50 for 2018, 2019, and 2020, respectively.
2.		You must compute dividends paid. All dividends were paid in cash.

Find Profit Margin, Gross Profit Rate, Asset Turnover, EPS, Price-earning Ratio, Payout Ratio. Debt to Assets Ratio