Hyrkas Corporation's most recent balance sheet and income statement appear below: Balance Sheet December 31, Year 2 and Year 1 (in thousands of dollars) Year 2 Year 1 Assets Current assets: Cash Accounts receivable, net Inventory Prepaid expenses $ 155200 250 170 20 640 780 230 200 20 605 790 Total current assets Plant and equipment, net Total assets $1,395 $1,420 Liabilities and Stockholders' Equity Current liabilities: $ 170 200 50 40 290 190 480 Accounts payable Accrued liabilities Notes payable, short term Total current liabilities Bonds payable Total liabilities Stockholders' equity: 50 40 260 160 420 Common stock, $2 par value Additional paid-in capital Retained earnings 200 330 410 940 $1,395 $1,420 200 330 445 975 Total stockholders' equity Total liabilities & stockholders' equity Income Statement For the Year Ended December 31, Year 2 (in thousands of dollars) Sales (all on account) Cost of goods sold Gross margin Selling and administrative expense Net operating income Interest expense Net income before taxes Income taxes (30%) Net income $1,210 740 470 345 125 20 105 32 $ 73 Dividends on common stock during Year 2 totaled $38 thousand. The market price of common stock at the end of Year 2 was $8.70 per share. a. Gross margin percentage b. Earnings per share C. Price-earnings rati d. Dividend payout e. Dividend yield ratio f. Return on total assets 0 ratio 0 0 0 Return on equity h. Book value per share i. Working capital i, Current ratio k. Acid-test ratio Accounts receivable turnover m. Average collection period n. |Inventory turnover o. Average sale period p. | limes interest earned ratio q. Debt-to-equity ratio days days