BENSON COMPANY Balance Sheets As of December 31 Year 4 Year 3 $ 17,589 20,300 44,000 129,000 28,000 238,800 27,000 270,000 29,eee $ 564,800 $ 13,500 6,300 36,000 137,000 13,089 205,800 20, eee 255,000 24,000 $504,800 Assets Current assets Cash Marketable securities Accounts receivable (net) Inventories Prepaid items Total current assets Investments Plant (net) Land Total assets Liabilities and Stockholders' Equity Liabilities Current liabilities Notes payable Accounts payable Salaries payable Total current liabilities Noncurrent liabilities Bonds payable Other Total noncurrent liabilities Total liabilities Stockholders' equity $ 17,200 88,800 24,000 130,000 $ 8,580 75,000 18, 101,500 130,000 27, eee 157,000 287,000 130,000 22,000 152,000 253,500 arch Your times days times times days times days % days a. Working capital b. Current ratio Quick ratio d. Receivables turnover (beginning receivables at January 1, Year 3, were $37,000) e. Average days to collect accounts receivable Inventory turnover (beginning inventory at January 1 Year 3. was $143,000) g. Number of days to sell inventory h. Debt-to-assets ratio Debt-to-equity ratio Number of times interest was earned k Plant assets to long-term debt L Net margin m. Tumover of assets (average total assets in Year 3 is $504,800) n. Return on investment (average total assets in Year 3 is $504,800) 0. Return on equity (average stockholders' equity in Year 3 is $91,300) p. Earnings per share (total shares outstanding is unchanged) q. Book value per share of common stock Price-earnings ratio (market price per share: Year 3. $11.9. Year 4. 12. Dividend yield on common stock I times times % per share per share Iper share per share per share