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

Statement of Financial Position December 31, Year 2 and Year 1 (in thousands of dollars)
	Year 2		Year 1
Asset:
Current assets:
Cash	$	100	$	110
Accounts receivable		210		220
Inventory		110		120
Prepaid expenses		10		10
Total current assets		430		460
Plant and equipment, net		900		880
Total assets	$	1,330	$	1,340
Liabilities and stockholders' equity:
Current liabilities:
Accounts payable	$	160	$	170
Accrued liabilities		50		50
Notes payable, short term		100		90
Total current liabilities		310		310
Bonds payable		190		240
Total liabilities		500		550
Stockholders' equity:
Common stock, $1 par value		100		100
Additional paid-in capital--common stock		110		110
Retained earnings		620		580
Total stockholders' equity		830		790
Total liabilities and stockholders' equity	$	1,330	$	1,340

Income Statement For the Year Ended December 31, Year 2 (in thousands of dollars)
Sales (all on account)	$	1,330
Cost of goods sold		850
Gross margin		480
Selling and administrative expenses		292
Net operating income		188
Interest expense		31
Net income before taxes		157
Income taxes (30%)		47
Net income	$	110

Dividends on common stock during Year 2 totaled $50 thousand. The market price of common stock at the end of Year 2 was $9.36 per share.

Required:
a.	Compute the gross margin percentage for Year 2. (Round your answer to one decimal place. e.g. 0.1234 = 12.3%.)

b.	Compute the earnings per share (of common stock) for Year 2. (Round your answer to 2 decimal places.)

c.	Compute the price-earnings ratio for Year 2. (Do not round intermediate calculations. Round your answer to one decimal place.)

d.	Compute the dividend payout ratio for Year 2. (Do not round intermediate calculations. Round your answer to one decimal place. e.g. 0.1234 = 12.3%.)

e.	Compute the dividend yield ratio for Year 2. (Round your answer to 2 decimal places. e.g. 0.1234 = 12.34%.)

f.	Compute the return on total assets for Year 2. (Do not round intermediate calculations. Round your answer to 2 decimal places. e.g. 0.1234 = 12.34%.)

g.	Compute the return on common stockholders' equity for Year 2. (Round your answer to 2 decimal places. e.g. 0.1234 = 12.34%.)

h.	Compute the book value per share for Year 2. (Round your answer to 2 decimal places.)

i.	Compute the working capital for Year 2. (Input your answer in thousands of dollars, e.g. $100,000 is 100.)

j.	Compute the current ratio for Year 2. (Round your answer to 2 decimal places.)

k.	Compute the acid-test ratio for Year 2. (Round your answer to one decimal place.)

l.	Compute the accounts receivable turnover for Year 2. (Round your answer to 2 decimal places.)

m.	Compute the average collection period for Year 2. (Use 365 days in a year. Do not round intermediate calculations. Round your answer to one decimal place.)

n.	Compute the inventory turnover for Year 2. (Round your answer to 2 decimal places.)

o.	Compute the average sale period for Year 2. (Use 365 days in a year. Do not round intermediate calculations. Round your answer to one decimal place.)

p.	Compute the times interest earned for Year 2. (Round your answer to 2 decimal places.)

q.	Compute the debt-to-equity ratio for Year 2. (Round your answer to 2 decimal places. e.g. 0.1234 = 0.12)