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	$	120	$	130
Accounts receivable		230		240
Inventory		130		120
Prepaid expenses		25		25
Total current assets		505		515
Plant and equipment, net		888		868
Total assets	$	1,393	$	1,383
Liabilities and stockholders' equity:
Current liabilities:
Accounts payable	$	180	$	170
Accrued liabilities		70		70
Notes payable, short term		120		130
Total current liabilities		370		370
Bonds payable		210		260
Total liabilities		580		630
Stockholders' equity:
Preferred stock, $100 par value, 10%		220		220
Common stock, $1 par value		100		100
Additional paid-in capital--common stock		110		110
Retained earnings		383		335
Total stockholders' equity		813		765
Total liabilities and stockholders' equity	$	1,393	$	1,395

Income Statement For the Year Ended December 31, Year 2 (in thousands of dollars)
Sales (all on account)	$	1,440
Cost of goods sold		872
Gross margin		568
Selling and administrative expenses		372
Net operating income		196
Interest expense		53
Net income before taxes		143
Income taxes (30%)		43
Net income	$	100

Dividends on common stock during Year 2 totaled $30 thousand. The market price of common stock at the end of Year 2 was $9.28 per share.

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.)