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 $ $165$ $ $220$

Accounts receivable, net $250270$

Inventory $220190$

Prepaid expenses $2020$

Total current assets $655700$

Plant and equipment, net $850860$

Total assets $ $1,505$ $ $1,560$

Liabilities and Stockholders' Equity

Current liabilities:

Accounts payable $ $190$ $ $220$

Accrued liabilities $5050$

Notes payable, short term $4040$

Total current liabilities $280310$

Bonds payable $180210$

Total liabilities $460520$

Stockholders$$ equity:

Common stock, $$2$ par value $200200$

Additional paid$-$in capital $330330$

Retained earnings $515510$

Total stockholders$$ equity $1,0451,040$

Total liabilities & stockholders$$ equity $ $1,505$ $ $1,560$

Income Statement

For the Year Ended December $31,$ Year $2$

$($in thousands of dollars$)$

Sales $($all on account$)$ $ $1,230$

Cost of goods sold $760$

Gross margin $470$

Selling and administrative expense $365$

Net operating income $105$

Interest expense $20$

Net income before taxes $85$

Income taxes $(30\%)26$

Net income $ $59$

Dividends on common stock during Year $2$ totaled $$54$ thousand. The market price of common stock at the end of Year $2$ was $$13\mathrm{.}30$ 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.$)$