Condensed balance sheet and income statement data for Jergan Corporation are presented here.

Jergan Corporation Balance Sheets December 31
		2020			2019			2018
Cash		$ 29,000			$ 16,000			$ 17,000
Accounts receivable (net)		49,000			44,000			47,000
Other current assets		89,000			94,000			63,000
Investments		54,000			69,000			44,000
Plant and equipment (net)		499,000			369,000			357,000
		$720,000			$592,000			$528,000
Current liabilities		$84,000			$79,000			$69,000
Long-term debt		144,000			84,000			49,000
Common stock, $10 par		315,000			309,000			295,000
Retained earnings		177,000			120,000			115,000
		$720,000			$592,000			$528,000

Jergan Corporation Income Statement For the Years Ended December 31
		2020			2019
Sales revenue		$735,000			$605,000
Less: Sales returns and allowances		39,000			29,000
Net sales		696,000			576,000
Cost of goods sold		426,000			365,000
Gross profit		270,000			211,000
Operating expenses (including income taxes)		179,520			147,640
Net income		$ 90,480			$ 63,360

Additional information:

1.		The market price of Jergans common stock was $7.00, $7.50, and $8.50 for 2018, 2019, and 2020, respectively.
2.		You must compute dividends paid. All dividends were paid in cash.

(a) Compute the following ratios for 2019 and 2020. (Round Asset turnover and Earnings per share to 2 decimal places, e.g. 1.65. Round payout ratio and debt to assets ratio to 0 decimal places, e.g. 18%. Round all other answers to 1 decimal place, e.g. 6.8 or 6.8%.)