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	$	180	$	190
Accounts receivable		290		300
Inventory		190		180
Prepaid expenses		15		15
Total current assets		675		685
Plant and equipment, net		952		932
Total assets	$	1,627	$	1,617
Liabilities and stockholders' equity:
Current liabilities:
Accounts payable	$	240	$	230
Accrued liabilities		130		130
Notes payable, short term		180		190
Total current liabilities		550		550
Bonds payable		270		320
Total liabilities		820		870
Stockholders' equity:
Common stock, $1 par value		100		100
Additional paid-in capital--common stock		110		110
Retained earnings		597		545
Total stockholders' equity		807		755
Total liabilities and stockholders' equity	$	1,627	$	1,625

Income Statement For the Year Ended December 31, Year 2 (in thousands of dollars)
Sales (all on account)	$	1,490
Cost of goods sold		866
Gross margin		624
Selling and administrative expenses		406
Net operating income		218
Interest expense		47
Net income before taxes		171
Income taxes (30%)		51
Net income	$	120

Dividends on common stock during Year 2 totaled $40 thousand. The market price of common stock at the end of Year 2 was $9.34 per share.

Required:
a.	Compute the gross margin percentage for Year 2. (Round your answer to one decimal place. e.g. 0.1234 = 12.3%.)

Gross margin percentage

65.0%

b.	Compute the earnings per share (of common stock) for Year 2. (Round your answer to 2 decimal places.

Earnings per share

$4.40

c.	Compute the price-earnings ratio for Year 2. (Do not round intermediate calculations. Round your answer to one decimal place.)

Price-earnings ratio

5.8

d.	Compute the dividend payout ratio for Year 2. (Do not round intermediate calculations. Round your answer to one decimal place. e.g. 0.1234 = 12.3%.

Dividend payout ratio

45.8%

e.	Compute the dividend yield ratio for Year 2. (Round your answer to 2 decimal places. e.g. 0.1234 = 12.34%.)

Dividend yield ratio

34.00%

f.	Compute the return on total assets for Year 2. (Do not round intermediate calculations. Round your answer to 2 decimal places. e.g. 0.1234 = 12.34%.)

Return on total assets

43.80%

g.	Compute the return on common stockholders' equity for Year 2. (Round your answer to 2 decimal places. e.g. 0.1234 = 12.34%.)

Return on common stockholders' equity

34.80%

h.	Compute the book value per share for Year 2. (Round your answer to 2 decimal places.)

Book value per share

$43.90

i.	Compute the working capital for Year 2. (Input your answer in thousands of dollars, e.g. $100,000 is 100.)

Working capital

$32