Compute the following ratios in the grey cells:						ORANGE UNIVERSE		ORANGE UNIVERSE
	2023	2022				Comparative Balance Sheet		Income Statement
Working Capital						June 30, 2022 and 2023		Year Ended June 30, 2023
Current Ratio							2023	2022		Net Sales	$ 2,800,000
Acid-Test (Quick) Ratio						Assets				Cost of Goods Sold	1,551,600
Cash Ratio						Current Assets:				Gross Profit	1,248,400
Accounts Receivable Turnover						Cash	$ 138,000	$ 124,000		Operating Expenses	450,540
Days' Sales in Receivables						Short-term Investments	675,000	645,000		Operating Income	797,860
Inventory Turnover						Accounts Receivable	230,000	212,000		Other Income and (Expenses)
Days' Sales in Inventory						Merchandise Inventory	63,000	62,000		Interest Expense	(15,000)
Gross Profit Percentage						Other Current Assets	189,000	184,000		Income Before Income Taxes	782,860
Debt Ratio						Total Current Assets	1,295,000	1,227,000		Income Tax Expense	153,529
Debt to Equity Ratio						Property, Plant, and Equipment	875,000	832,000		Net Income	$ 629,331
Times-Interest-Earned Ratio						Total Assets	$ 2,170,000	$ 2,059,000
Profit Margin Ratio
Rate of Return on Total Assets						Liabilities
Asset Turnover Ratio						Current Liabilities:
Rate of Return on Common Stockholders' Equity						Accounts Payable	$ 265,000	$ 250,750
Earnings per Share (EPS)						Accrued Liabilities	641,000	725,523
Price/Earnings Ratio						Total Current Liabilities	906,000	976,273
Dividend Yield						Long-term Liabilities
Dividend Payout						Bonds Payable	250,000	150,000
						Mortgage Payable	150,000	175,000
						Total Long-term Liabilities	400,000	325,000
						Total Liabilities	1,306,000	1,301,273
						Stockholders' Equity
						Common Stock, $1 par, 225,000 shares issued and outstanding	225,000	225,000
						Paid-In Capital in Excess of Par	58,000	58,000
						Retained Earnings	581,000	474,727
						Total Stockholders' Equity	864,000	757,727
						Total Liabilities and Stockholders' Equity	$ 2,170,000	$ 2,059,000