Ghoul Corporation 's most recent balance sheet and income statement appear below:

Balance Sheet
December 31, Year 2 and Year 1
	Year 2	Year 1
Assets
Cash	320	180
Accounts Receivable	220	240
Inventory	140	130
Prepaid Insurance	20	20
Plant & Equipment, net	860	920
Total Assets	1,560	1,490
Liabilities & Stockholders' Equity
Accounts Payable	200	170
Wages Payable	80	80
Notes Payable, short-term	40	40
Bonds Payable	210	220
Total Liabilities	530	510
Stockholders' Equity
Common Stock, $1 par value	350	350
Retained Earnings	680	630
Total Stockholders' Equity	1,030	980
Total Liabilities & Stockholders's Equity	1,560	1,490

Income Statement
For the Year Ended December 31, Year 2
Net Sales (all on account)		1,220
Cost of Goods Sold		790
Gross Margin		430
Selling & Administrative Expense		268
Net Operating Income		162
Interest Expense		26
Net Income Before Taxes		136
Income Taxes (30%)		41
Net Income Before Taxes		95

Instructions: Answer each of the following questions by filling out the answer blanks below. There is one blank for each question. The answer for Question 1 goes in the first blank, for Question 2 in the second blank, and so on and so forth. Ensure that numerical responses are in comma format and are rounded to two decimals. For example: 1.50; 50.10; etc. Do not include symbols (i.e. $) or decimals in numerical answers, unless specifically told to do so. Other specific instructions might be present in the question, so make sure that you follow those as well if they are present. Failure to follow these instructions will result in answers being marked incorrect. While most answers will be numerical, some may be alphanumerical, meaning that you will include words and numbers.

Compute the following ratios/analyses for Year 2.

1. Working Capital

2. Current Ratio

3. Acid-Test (Quick) Ratio

4. Accounts Receivable Turnover

5. Days' Sales Uncollected

6. Days' Sales in Inventory

7. Total Asset Turnover

8. Debt-to-Equity Ratio

9. Profit Margin Ratio

10. Gross Margin Ratio

11. Trend Percent for Accounts Payable using Year 1 as the base year. (Answer as whole percentage including % symbol. Example: 100%)

12. Common-sized percent for Net Income. (Answer as whole percentage including % symbol. Example 100%)