Blue owns Blues Bistro. He thinks that he has performed well this year, and he is trying to analyze the Bistros perfor-mance for the year, but he needs your help!Following are Blues condensed income statement and statement of retained earnings and investor information for last year and this year

Blue's Bistro Condensed Income Statement and Statement of Retained Earnings and Investor Information For the Periods Ending December 31, Last Year and This Year Last Year ($) This Year ($) INCOME STATEMENT 552,500 227,075 325,425 160.225 742,205 259,800 482.405 280,275 Sales Cost of Sales Gross Profit Operating Expenses (Excluding Depreciation) Depreciation Operating Income (EBIT) Interest Income Before Income Taxes Income Taxes (10%) Net Income 60.000 105,200 34,000 71,200 28, 180 42.720 59,000 143,130 15,863 127,267 50,907 76,360 STATEMENT OF RETAINED EARNINGS AND INVESTOR INFORMATION 154,180 42.720 Retained Earnings Retained Earnings, Beginning Net Income Subtotal Cash Dividends Paid Retained Earnings, Ending 197,200 20,000 177,200 177,200 76,360 258,560 50,000 203,560 Investor Information Market Price Per Share Earnings Per Share $10.00 $1.42 $65.00 $6.07 This Year ($) Following are the last year and this year balance sheets for Blue's Bistro. Blue's Bistro Balance Sheets December 31, Last Year and This Year Last Year ($) ASSETS Current Assets Cash 42.000 Marketable Securities 93,000 Net Receivables 138,000 Inventories 5,000 Total Current Assets 278,000 30,000 80,000 152.000 6,000 268,000 Property and Equipment Less Accumulated Depreciation Net Property and Equipment 1,200,000 200,000 1,000,000 1,091,760 141,000 950,760 TOTAL ASSETS 1,278,000 1,218,760 LIABILITIES AND OWNERS EQUITY Current Liabilities Accounts Payable Notes Payable Accrued Wages Total Current Liabilities 107,000 15,000 38,000 160,000 45,000 59,000 23,000 127.000 Long-Term Liabilities Long-Term Debt Total Liabilities 340.800 500,800 138,200 265,200 600,000 Owners' Equity Capital Stock Retained Earnings Total Owners' Equity 177,200 777,200 750,000 203,560 953,560 1,278,000 1,218,760 TOTAL LIABILITIES AND OWNERS' EQUITY Using Blue's Bistro income statements and balance sheets, analyze the health of Blue's Bistro by calculating the following ratios. Round to the hundredth's place (ie, 12.34% or 12.34 times). Blue's Bistro Last Year Blue's Bistro This Year Current Ratio Quick Ratio Working Capital Property and Equipment Turnover Times Interest Earned Debt-to-Assets Ratio Profit Margin Return on Assets Return on Equity Price-to-Earnings (P/E) Ratio