he Fisher Apparel Company balance sheet for the year ended Year 1 is as follows:

December 31, Year 1
(in Thousands of Dollars)
Assets
Cash		$4,040
Marketable securities		2,100
Accounts receivable		29,920
Inventories		40,925
Plant and equipment	$66,450
Less: Accumulated depreciation	18,500
Net plant and equipment		47,950
Total assets		$124,935
Liabilities and Stockholders Equity
Accounts payable		$10,514
Current portion of long-term debt		4,000
Accrued wages		800
Accrued taxes		2,500
Other current liabilities		2,700
Long-term debt		40,000
Common stock ($15 par)		25,500
Capital contributed in excess of par		21,100
Retained earnings		17,821
Total liabilities and stockholders equity		$124,935

1. What is Fishers investment in current assets? Round your answer to the nearest whole number. Enter your answer in thousands. For example, an answer of $1.20 thousand should be entered as 1.20, not 1,200.

   $ thousand

2. Determine Fishers working capital investment. Round your answer to the nearest whole number. Enter your answer in thousands. For example, an answer of $1.20 thousand should be entered as 1.20, not 1,200.

   $ thousand

3. Determine Fishers current ratio. Round your answer to two decimal places.

4. Determine Fishers return on stockholders equity if its Year 1 earnings after tax are $15,000(000). Round your answer to two decimal places.

   %