Find the following financial ratios for Smolira Golf (use year-end figures rather than average values where appropriate): (Do not round intermediate calculations and round your answers to 2 decimal places, e.g., 32.16. Enter the profitability ratios as a percent.)

		2015			2016
Short-term solvency ratios
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
g.	Total debt ratio		times			times
h.	Debtequity ratio		times			times
i.	Equity multiplier		times			times
j.	Times interest earned ratio					times
k.	Cash coverage ratio					times
Profitability ratios
l.	Profit margin					%
m.	Return on assets					%
n.	Return on equity					%

Some recent financial statements for Smolira Golf, Inc., follow SMOLIRA GOLF, INC Balance Sheets as of December 31, 2015 and 2016 2015 2016 2015 2016 Assets Liabilities and Owners' Equity Current assets Current liabilities Cash Accounts receivable Inventory $ 3,121 3,157 5,751 13,752 $20,411 $22,660 Accounts payable Notes payable Other $ 2,168 2,630 2,146 110 $ 4,026 4,886 $13,100 $15,860 4,752 12,538 1,765 93 Total Tota Long-term debt Owners' equity Common stock and paid-in surplus Accumulated retained earnings $39,500 $39,500 39,331 $55,169 $78,831 $72,295 $99,577 Fixed assets 15,669 Net plant and equipment Total assets $51,884 $76,917 $72,295 $99,577 Tota Total liabilities and owners' equity SMOLIRA GOLF, INC 2016 Income Statement Sales Cost of goods sold Depreciation EBIT Interest paid Taxable income Taxes Net income $187,970 126,503 5,303 $56,164 1,400 $54,764 19,167 $35,597 Dividends Retained earnings $11,935 23,662