Below are the financial statements of Moose Co.

Moose Co. Income Statement For the Year Ended May 31
		2017	2016
Sales, net		$2,100,000	$1,600,000
Cost of goods sold		900,000	650,000
Gross profit		1,200,000	950,000
Operating expenses		700,000	525,000
Operating income		500,000	425,000
Interest expense		25,000	20,000
Income before taxes		475,000	405,000
Income taxes		120,000	100,000
Net income		$355,000	$305,000

Moose Co. Balance Sheet As at May 31
	2017	2016	2015
Cash	$175,000	$220,000	$155,000
Accounts receivable, net	61,000	150,000	100,000
Inventory	525,000	450,000	400,000
Prepaid insurance	40,000	35,000	50,000
Total current assets	801,000	855,000	705,000
Property, plant and equipment, net	950,000	703,000	750,000
Total assets	$1,751,000	$1,558,000	$1,455,000
Accounts payable	$25,000	$175,000	$160,000
Salaries payable	40,000	30,000	60,000
Unearned revenues	90,000	140,000	125,000
Total current liabilities	155,000	345,000	345,000
Bank loan payable	660,000	500,000	600,000
Total liabilities	815,000	845,000	945,000
Preferred shares $4 (500 shares all years)	50,000	50,000	50,000
Common shares (10,000 shares all years)	150,000	150,000	150,000
Retained earnings	736,000	513,000	310,000
Total shareholders equity	936,000	713,000	510,000
Total liabilities and shareholders equity	$1,751,000	$1,558,000	$1,455,000

Additional information:

	2017	2016	2015
Market price per share	$200	$190	$160
Dividends per share	$13.00	$12.00	$10.00

Required:

1. For 2016 and 2017, compute all Common Financial Ratios from the beginning of this module. For each ratio note whether it is getting Better (B) or Worse (W).
2. Comment on the financial performance and position of the company.