Financial statements for Stuart Company follow.

STUART COMPANY
Balance Sheets As of December 31
	Year 4		Year 3
Assets
Current assets
Cash	$	23,500			$	19,500
Marketable securities		21,500				7,500
Accounts receivable (net)		56,000				48,000
Inventories		141,000				149,000
Prepaid items		25,000				10,000
Total current assets		267,000				234,000
Investments		27,000				20,000
Plant (net)		285,000				270,000
Land		33,000				28,000
Total assets	$	612,000			$	552,000
Liabilities and Stockholders Equity
Liabilities
Current liabilities
Notes payable	$	32,200			$	9,100
Accounts payable		98,800				85,000
Salaries payable		24,000				18,000
Total current liabilities		155,000				112,100
Noncurrent liabilities
Bonds payable		130,000				130,000
Other		30,000				25,000
Total noncurrent liabilities		160,000				155,000
Total liabilities		315,000				267,100
Stockholders equity
Preferred stock, (par value $10, 5% cumulative, non-participating; 8,000 shares authorized and issued)		80,000				80,000
Common stock (no par; 50,000 shares authorized; 10,000 shares issued)		80,000				80,000
Retained earnings		137,000				124,900
Total stockholders equity		297,000				284,900
Total liabilities and stockholders equity	$	612,000			$	552,000

STUART COMPANY
Statements of Income and Retained Earnings For the Years Ended December 31
	Year 4		Year 3
Revenues
Sales (net)	$	380,000			$	360,000
Other revenues		11,000				8,000
Total revenues		391,000				368,000
Expenses
Cost of goods sold		190,000				148,000
Selling, general, and administrative		70,000				65,000
Interest expense		12,500				11,700
Income tax expense		98,000				97,000
Total expenses		370,500				321,700
Net earnings (net income)		20,500				46,300
Retained earnings, January 1		124,900				87,000
Less: Preferred stock dividends		4,000				4,000
Common stock dividends		4,400				4,400
Retained earnings, December 31	$	137,000			$	124,900

Required Calculate the following ratios for Year 4 and Year 3. a.Working capital. b.Current ratio.(Round your answers to 2 decimal places.) c.Quick ratio.(Round your answers to 2 decimal places.) d.Receivables turnover (beginning receivables at January 1, Year 3, were $49,000).(Round your answers to 2 decimal places.) e.Average days to collect accounts receivable.(Use 365 days in a year. Round your intermediate calculations to 2 decimal places and your final answers to the nearest whole number.) f.Inventory turnover (beginning inventory at January 1, Year 3, was $155,000).(Round your answers to 2 decimal places.) g.Number of days to sell inventory.(Use 365 days in a year. Round your intermediate calculations to 2 decimal places and your final answers to the nearest whole number.) h.Debt-to-assets ratio.(Round your answers to the nearest whole percent.) i.Debt-to-equity ratio.(Round your answers to 2 decimal places.) j.Number of times interest was earned.(Round your answers to 2 decimal places.) k.Plant assets to long-term debt.(Round your answers to 2 decimal places.) l.Net margin.(Round your answers to 2 decimal places.) m.Turnover of assets (average total assets in Year 3 is $552,000).(Round your answers to 2 decimal places.) n.Return on investment (average total assets in Year 3 is $552,000).(Round your answers to 2 decimal places.) o.Return on equity (average stockholders' equity in Year 3 is $284,900).(Round your answers to 2 decimal places.) p.Earnings per share (total shares outstanding is unchanged).(Round your answers to 2 decimal places.) q.Book value per share of common stock.(Round your answers to 2 decimal places.) r.Price-earnings ratio (market price per share: Year 3, $12.50; Year 4, $14.00).(Round your intermediate calculations and final answer to 2 decimal places.) s.Dividend yield on common stock.(Round your answers to 2 decimal places.)