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	$	130	$	140
Accounts receivable		240		250
Inventory		140		130
Prepaid expenses		10		10
Total current assets		520		530
Plant and equipment, net		937		917
Total assets	$	1,457	$	1,447
Liabilities and stockholders' equity:
Current liabilities:
Accounts payable	$	190	$	180
Accrued liabilities		80		80
Notes payable, short term		130		140
Total current liabilities		400		400
Bonds payable		220		270
Total liabilities		620		670
Stockholders' equity:
Common stock, $1 par value		100		100
Additional paid-in capital--common stock		110		110
Retained earnings		627		560
Total stockholders' equity		837		770
Total liabilities and stockholders' equity	$	1,457	$	1,440

Income Statement For the Year Ended December 31, Year 2 (in thousands of dollars)
Sales (all on account)	$	1,360
Cost of goods sold		853
Gross margin		507
Selling and administrative expenses		273
Net operating income		234
Interest expense		34
Net income before taxes		200
Income taxes (30%)		60
Net income	$	140

Dividends on common stock during Year 2 totaled $50 thousand. The market price of common stock at the end of Year 2 was $9.39 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)