Desjardin Landscaping's income statement reports net income of $75,200, which includes deductions for interest expense of $13,200 and income taxes of $36,900. Its times interest earned is:

A company reports basic earnings per share of $5.50, cash dividends per share of $2.25, and a market price per share of $65.75. The company's dividend yield equals:

3.15%.

8.22%.

3.42%.

3.18%.

12.17%.

Zhang Company reported Cost of goods sold of $853,000, beginning Inventory of $40,800 and ending Inventory of $48,100. The average Inventory amount is:

$40,800.

$48,100.

$88,900.

$44,450.

$7,300.

Use the following selected information from Wheeler, LLC to determine the 2015 and 2014 common size percentages for operating expenses using Net sales as the base.

	2015	2014
Net sales	$ 325,400	$ 269,800
Cost of goods sold	165,400	130,760
Operating expenses	60,190	58,010
Net earnings	30,340	21,590

50.8% for 2015 and 48.5% for 2014.

32.3% for 2015 and 27.0% for 2014.

120.6% for 2015 and 100.0% for 2014.

22.3% for 2015 and 16.5% for 2014.

18.5% for 2015 and 21.5% for 2014.