Calculate the following for each year: current ratio, quick ratio, operating$-$cash$-$flow$-$to$-$current liabilities ratio $($current liabilities were $$40$ million at January $1,$ Previous Year$),$ inventory turnover $($inventory was $$68$ million at January $1,$ Previous Year$),$ debttoequity ratio, times$-$interest$-$earned ratio, return on assets $($total assets were $$490$ million at January $1,$ Previous Year$),$ and return on common stockholders equity $($common stockholders equity was $$265$ million at January $1,$ Previous Year$).$ Round to two decimal points.