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	$	140	$	150
Accounts receivable		250		260
Inventory		150		140
Prepaid expenses		15		15
Total current assets		555		565
Plant and equipment, net		956		936
Total assets	$	1,511	$	1,501
Liabilities and stockholders' equity:
Current liabilities:
Accounts payable	$	200	$	190
Accrued liabilities		90		90
Notes payable, short term		140		150
Total current liabilities		430		430
Bonds payable		230		280
Total liabilities		660		710
Stockholders' equity:
Preferred stock, $100 par value, 10%		240		240
Common stock, $1 par value		100		100
Additional paid-in capital--common stock		110		110
Retained earnings		401		325
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		516
Selling and administrative expenses		253
Net operating income		263
Interest expense		35
Net income before taxes		228
Income taxes (30%)		68
Net income	$	160

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 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.)