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	$ 155	$ 200
Accounts receivable, net	230	250
Inventory	200	170
Prepaid expenses	20	20
Total current assets	605	640
Plant and equipment, net	790	780
Total assets	$ 1,395	$ 1,420
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable	$ 170	$ 200
Accrued liabilities	50	50
Notes payable, short term	40	40
Total current liabilities	260	290
Bonds payable	160	190
Total liabilities	420	480
Stockholders equity:
Common stock, $2 par value	200	200
Additional paid-in capital	330	330
Retained earnings	445	410
Total stockholders equity	975	940
Total liabilities & stockholders equity	$ 1,395	$ 1,420

Income Statement
For the Year Ended December 31, Year 2
(in thousands of dollars)
Sales (all on account)	$ 1,210
Cost of goods sold	740
Gross margin	470
Selling and administrative expense	345
Net operating income	125
Interest expense	20
Net income before taxes	105
Income taxes (30%)	32
Net income	$ 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.

Required:

Compute the following for Year 2:

a. Gross margin percentage. (Round your answer to 1 decimal place.)

b. Earnings per share. (Round your answer to 2 decimal places.)

c. Price-earnings ratio. (Do not round intermediate calculations. Round your answer to 1 decimal place.)

d. Dividend payout ratio. (Do not round intermediate calculations. Round your "Percentage" answer to 1 decimal place.)

e. Dividend yield ratio. (Round your "Percentage" answer to 2 decimal places.)

f. Return on total assets. (Do not round intermediate calculations. Round your "Percentage" answer to 2 decimal places.)

g. Return on equity. (Round your "Percentage" answer to 2 decimal places.)

h. Book value per share. (Round your answer to 2 decimal places.)

i. Working capital. (Input your answer in thousands of dollars.)

j. Current ratio. (Round your answer to 2 decimal places.)

k. Acid-test (quick) ratio. (Round your answer to 2 decimal places.)

l. Accounts receivable turnover. (Round your answer to 2 decimal places.)

m. Average collection period. (Use 365 days in a year. Do not round intermediate calculations. Round your answer to 1 decimal place.)

n. Inventory turnover. (Round your answer to 2 decimal places.)

o. Average sale period. (Use 365 days in a year. Do not round intermediate calculations. Round your answer to 1 decimal place.)

p. Times interest earned ratio. (Round your answer to 2 decimal places.)

q. Debt-to-equity ratio. (Round your answer to 2 decimal places.)