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

Dividends on common stock during Year 2 totaled $30 thousand. The market price of common stock at the end of Year 2 was $6.90 per share. Required: Compute the following for Year 2: a. Gross margin percentage. b. Earnings per share. c. Price-earnings ratio. d. Dividend payout ratio. e. Dividend yield ratio. f. Return on total assets. g. Return on equity. h. Book value per share. i. Working capital. j. Current ratio. k. Acid-test ratio. l. Accounts receivable turnover. m. Average collection period. n. Inventory turnover. o. Average sale period. p. Times interest earned. q. Debt-to-equity ratio.

Balance Sheet December 31, Year 2 and Year 1 (in thousands of dollars) Assets Year 2 Year 1 Current assets Cas Accounts receivable Inventory Prepaid expenses S 150 S 190 240 160 220 190 Total current assets Plant and equipment, net. Total assets 610 740 $1.340 S1350 580 760 Liabilities and Stockholders' Equity Current liabilities Accounts payable S 160 S 190 50 40 280 180 400 460 Accrued liabilities Notes payable, short term Total current liabilities Bonds payable Total liabilities Stockholders' equity: 50 40 250 150 200 330 360 Common stock, $2 par value 200 330 Retained eamings.. Total stockholders' equity Total liabilities& stockholders' equity S1.340 $1.350 Income Statement For the Year Ended December 31, Year 2 (in thousands of dollars) $1,200 730 470 335 135 Cost of goods sold Selling and administrative expense Net operating income Interest expense Net income before taxes Income taxes (30%) Net income 114 34