Compute each of the following ratios for 2014 and 2015 and indicate whether each ratio was getting "better" or "worse" from 2014 to 2015 and was "good" or "bad" compared to the Industry Avg (round all numbers to 2 digits past the decimal place)

Ratios	2014	2015	Enter Better or Worse	Industry Avg	Enter "Good" or "Bad" compared to Industry Avg
Profit Margin				0.11
Current Ratio				1.90
Quick Ratio				1.12
Return on Assets				.26
Debt to Assets				.55
Receivables turnover				18.00
Avg. collection period*				21.20
Inventory Turnover**				8.25
Return on Equity				0.25
Times Interest Earned				8.15

*Assume a 360 day year

Income Stmt info:	2014	2015
Sales	$ 1,050,000	$ 1,102,500
less Cost of Goods Sold:	325,000	351,000
Gross Profit	725,000	751,500
Operating Expenses	575,000	609,500
Earnings before Interest & Taxes	150,000	142,000
Interest exp	25,000	30,000
earnings before Taxes	125,000	112,000
Taxes	50,000	44,800
Net Income	$ 75,000	$ 67,200
Balance Sheet info:	12/31/2014	12/31/2015
Cash	60,000	$ 57,000
Accounts Receivable	80,000	$ 80,800
Inventory	110,000	$ 121,000
Total Current Assets	$ 250,000	$ 258,800
Fixed Assets (Net)	$ 300,000	$ 318,000
Total Assets	$ 550,000	$ 576,800
Current Liabilities	$ 130,000	$ 149,500
Long Term Liabilities	$ 150,000	$ 140,000
Total Liabilities	$ 280,000	$ 289,500
Stockholder's Equity	$ 270,000	$ 287,300
Total Liab & Equity:	$ 550,000	$ 576,800