Financial information for Sigma Company is presented below. Calculate the following ratios for Year 2. (a) Inventory turnover. (b) Accounts receivable turnover. (c) Return on total assets. (d) Times interest earned. (e) Total asset turnover.

	Year 2	Year 1
Assets:
Cash	$ 18,000	$ 22,000
Marketable securities	25,000	0
Accounts receivable	38,000	42,000
Inventory	61,000	52,000
Prepaid insurance	6,000	9,000
Long-term investments	49,000	20,000
Plant assets, net	218,000	225,000
Total assets	$ 415,000	$ 370,000

Net income after interest expense and taxes	$ 62,250
Sales (all on credit)	305,000
Cost of goods sold	123,000
Interest expense	15,600
Income tax expense	27,000