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

Dividends on common stock during Year 2 totaled $60 thousand. The market price of common stock at the end of Year 2 was $9.40 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)

Statement of Financial Position December 31, Year 2 and Year 1 (in thousands of dollars) Year 2 Year 1 Asset: Current assets: Cash Accounts receivable Inventory Prepaid expenses $ 140 $ 150 250 260 150 140 15 15 Total current assets Plant and equipment, net 555 956 565 936 Total assets $1,511 $1,501 Liabilities and stockholders' equity: Current liabilities: Accounts payable Accrued liabilities Notes payable, short term $ 200 $ 190 90 90 140 150 Total current liabilities Bonds payable 430 230 430 280 Total liabilities 660 710 100 Stockholders' equity: Common stock, $1 par value Additional paid-in capital--common stock Retained earnings 110 100 110 565 641 Total stockholders' equity 851 775 Total liabilities and stockholders' equity $1,511 $1,485 Income Statement For the Year Ended December 31, Year 2 (in thousands of dollars) Sales (all on account) $1,370 Cost of goods sold 854 Gross margin Selling and administrative expenses 516 253 Net operating income Interest expense 263 35 Net income before taxes Income taxes (30%) 228 68 Net income $ 160