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Comparative financial statements for Weller Corporation, a merchandising company, for the year ending December 31 appear below. The company did not issue any new common

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Comparative financial statements for Weller Corporation, a merchandising company, for the year ending December 31 appear below. The company did not issue any new common stock during the year. A total of 600,000 shares of common stock were outstanding. The interest rate on the bond payable was 10%, the income tax rate was 40%, and the dividend per share of common stock was $0.75 last year and $0.40 this year. The market value of the company's common stock at the end of this year was $20. All of the company's sales are on account Weller Corporation Comparative Balance Sheet (dollars in thousands) This Year Last Year $ 1,260 9,900 13,800 800 25, 760 $ 1,230 7,600 11,300 510 20,640 9,200 45,318 54,518 $80,278 9,200 41,684 50,884 $71,524 Assets Current assets: Cash Accounts receivable, net Inventory Prepaid expenses Total current assets Property and equipment: Land Buildings and equipment, net Total property and equipment Total assets Liabilities and Stockholders' Equity Current liabilities: Accounts payable Accrued liabilities Notes payable, short term Total current liabilities Long-term liabilities: Bonds payable Total liabilities Stockholders' equity: Common stock Additional paid-in capital Total paid-in capital Retained earnings Total stockholders' equity Total liabilities and stockholders' equity $19,000 1,090 0 20,090 $19,200 840 200 20, 240 9,600 29,690 9,600 29,840 2,000 4,000 6,000 44,588 50,588 $80,278 2,000 4,000 6,000 35,684 41,684 $71,524 Weller Corporation Comparative Income Statement and Reconciliation (dollars in thousands) This Year Last Year Sales $73,000 $65,000 Cost of goods sold 139,000 38,000 Gross margin 34,000 27,000 Selling and administrative expenses: Selling expenses 11,300 10,400 Administrative expenses 6,500 6,900 Total selling and administrative expenses 17,800 17, 300 Net operating income 16,200 9,700 Interest expense 960 960 Net income before taxes 15, 240 8,740 Income taxes 6,096 3,496 Net income 9,144 5, 244 Dividends to common stockholders 240 600 Net income added to retained earnings 8,904 4,644 Beginning retained earnings 35,684 31,040 Ending retained earnings $44,588 $35, 684 Required: Compute the following financial ratios for this year: 1. Times interest earned ratio. 2. Debt-to-equity ratio. 3. Equity multiplier (For all requirements, round your answers to 2 decimal places.) 1. Times interest earned ratio 2. Debt-to-equity ratio Equity multiplier 3

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