Find the following financial ratios for Smolira Golf Corp. (use year-end figures rather than average values where appropriate): (Round your answers to 2 decimal places. (e.g., 32.16))

Short-term solvency ratios:		2011	2012
a.	Current ratio	times	times
b.	Quick ratio	times	times
c.	Cash ratio	times	times

Asset utilization ratios:
d.	Total asset turnover	times
e.	Inventory turnover	times
f.	Receivables turnover	times

Long-term solvency ratios:		2011	2012
g.	Total debt ratio	times	times
h.	Debtequity ratio	times	times
i.	Equity multiplier	times	times

j.	Times interest earned	times
k.	Cash coverage ratio	times

Profitability ratios:
I.	Profit margin	%
m.	Return on assets	%
n.	Return on equity	%

X SMOLURA GOLF, INC. 2011 14,448 Tota 66,686 s 344.695 411.38 Total assets 2012 26.100 17,200 29,100 s 72.400 364.600 SMOLIRA GOLF 2011 and 2012 Balance Sheets Liabilities and owners' Equity 2011 liabilities s 29.100 25,184 12,800 18,100 13,571 s 60,000 58,755 Long term s s 101,000 stock and is 50.000 paid in retained i 213,626 earnings s 276,000 263626 ies and s 4113 437.000