Calculate:

Income Statement Sales $ 214,000 (85,000) Cost of goods sold Gross profit $129,000 Selling, general, and administrative expenses (31,000) (21,000) Depreciation expenses $ 77,000 Operating income (9,000) Interest expense $ 68,000 Earnings before taxes (25,840) Taxes $42.160 Earnings available to common shareholders * 12% of sales are cash sales. Balance Sheet ASSETS $97,000 Cash Accounts receivable 39,000 43,000 Inventory 12,000 Prepaid expenses $191,000 Total current assets Gross plant and equipment Accumulated depreciation 403,000 -65,000 $529,000 Total assets LIABILITIES AND OWNERS' EQUITY $86,000 Accounts payable Accrued liabilities 64,000 $150,000 124,000 Total current liabilities Long-term debt Common stock 209,000 Retained earnings Total liabilities and equity 46,000 $529,000 f. Operating profit margin g. Days in receivables h. Operating return on assets i. Debt ratio j. Fixed asset turnover k. Return on equity