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		100
Prepaid expenses		15		15
Total current assets		435		445
Plant and equipment, net		890		870
Total assets	$	1,325	$	1,315
Liabilities and stockholders' equity:
Current liabilities:
Accounts payable	$	160	$	150
Accrued liabilities		50		50
Notes payable, short term		100		110
Total current liabilities		310		310
Bonds payable		190		240
Total liabilities		500		550
Stockholders' equity:
Preferred stock, $100 par value, 10%		200		200
Common stock, $1 par value		100		100
Additional paid-in capital--common stock		110		110
Retained earnings		415		345
Total stockholders' equity		825		755
Total liabilities and stockholders' equity	$	1,325	$	1,305

Income Statement For the Year Ended December 31, Year 2 (in thousands of dollars)
Sales (all on account)	$	1,420
Cost of goods sold		874
Gross margin		546
Selling and administrative expenses		291
Net operating income		255
Interest expense		55
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 $9.26 per share.

Required:
a.	Compute the gross margin percentage for Year 2.(Round your answer to 2 decimal place.)

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 2 decimal place.)

d.	Compute the dividend payout ratio for Year 2. (Do not round intermediate calculations. Round your answer to 1 decimal place.)

e.	Compute the dividend yield ratio for Year 2.(Round your answer to 2 decimal places.)

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

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

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.)

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 2 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 2 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.)