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	$	160	$	170
Accounts receivable		270		280
Inventory		170		160
Prepaid expenses		25		25
Total current assets		625		635
Plant and equipment, net		964		944
Total assets	$	1,589	$	1,579
Liabilities and stockholders' equity:
Current liabilities:
Accounts payable	$	220	$	210
Accrued liabilities		110		110
Notes payable, short term		160		170
Total current liabilities		490		490
Bonds payable		250		300
Total liabilities		740		790
Stockholders' equity:
Common stock, $1 par value		100		100
Additional paid-in capital--common stock		110		110
Retained earnings		639		575
Total stockholders' equity		849		785
Total liabilities and stockholders' equity	$	1,589	$	1,575

Income Statement For the Year Ended December 31, Year 2 (in thousands of dollars)
Sales (all on account)	$	1,390
Cost of goods sold		856
Gross margin		534
Selling and administrative expenses		297
Net operating income		237
Interest expense		37
Net income before taxes		200
Income taxes (30%)		60
Net income	$	140

Dividends on common stock during Year 2 totaled $50 thousand. The market price of common stock at the end of Year 2 was $9.42 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%.)

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 one decimal place.)

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%.)

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

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%.)

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

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, e.g. $100,000 is 100.)

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 one 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 one 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. e.g. 0.1234 = 0.12)