Comparative financial statements for Stargel Inc. are as follows. The market price of Stargel Inc. common shares was $119.70 on December 31, 2016.

Stargel Inc.
Comparative statement of retained earnings
For the years ended December 31, 2016 and 2015
			2016		2015
Retained earnings, January 1			$5,375,000		$4,545,000
Add net income per year			900,000		925,000
Total			$6,275,000		$5,470,000
Deduct dividends:
	About preferred shares		$45,000		$45,000
	in common stock		50,000		50,000
		Total	$95,000		$95,000
Retained earnings, December 31			$6,180,000		$5,375,000

Stargel Inc.
Status of comparative results
For the years ended December 31, 2016 and 2015
	2016		2015
Sales (all on account)	$10,050,000		$9,450,000
Sales returns and benefits	50,000		50,000
Sales	$10,000,000		$9,400,000
cost of goods sold	5,350,000		4,950,000
Gross profit	$4,650,000		$4,450,000
selling expenses	$2,000,000		$1,880,000
administrative expenses	1,500,000		1,410,000
Total operating expenses	$3,500,000		$3,290,000
operating income	$1,150,000		$1,160,000
Other income	150.000		140.000
	$1,300,000		$1,300,000
Other expenses (interest)	170.000		150.000
Profit before income tax	$1,130,000		$1,150,000
Income from tax expenses	230.000		225,000
Net Income	$ 900,000		$ 925,000

Stargel Inc.
Comparative Balance
December 31, 2016 and 2015
			December 31, 2016		December 31, 2015
Assets
Current assets:
	Money		$500,000		$400,000
	Negotiable values		1,010,000		1,000,000
	Accounts receivable (net)		740.000		510,000
	inventories		1,190,000		950,000
	Prepaid expenses		250.000		229,000
		Total current assets	$3,690,000		$3,089,000
long term investments			2,350,000		2,300,000
Property, plant and equipment, net)			3.740.000		3,366,000
total assets			$9,780,000		$8,755,000
Passive
current liabilities			$ 900,000		$880,000
Long term passives:
	Mortgage Note, 8.8%, due 2021		$200,000		$0
	Bonds payable, 9%, due 2017		1,500,000		1,500,000
		Total long-term liabilities	$1,700,000		$1,500,000
Full responsibility			$2,600,000		$2,380,000
stockholders' equity
$0.90 Preferred Stock, $10 at par			$500,000		$500,000
Common shares, $5 a par			500,000		500,000
Retained earnings			6.180.000		5,375,000
	Equity of total shareholders		$7,180,000		$6,375,000
Total liabilities and stockholders' equity			$9,780,000		$8,755,000

Required:

Determine the following measurements for the year 2016, rounding to one decimal place, except for dollar amounts which should be rounded to the nearest cent. Let's assume 365 days a year.

1. Working capital	ps
2. Current relationship
3. Quick relationship
4. Accounts receivable turnover
5. Number of days of sales in accounts receivable		days
6. Inventory turnover
7. Number of days of sales in inventory		days
8. Ratio of fixed assets to long-term liabilities
9. Ratio of liabilities to stockholders' equity
10. Number of times interest charges are earned
11. Number of times preference dividends are earned
12. Ratio of sales to assets
13. Rate earned on total assets		%
14. Rate earned on stockholders' equity		%
15. Earned rate on common stockholders' equity		%
16. Earnings per share on common shares	ps
17. Price-earnings ratio
18. Dividends per common share	ps
19. Dividend yield		%