JEFF CORPORATION Balance Sheets December 31
		2014		2013
Cash		$4,000			$4,130
Accounts receivable (net)		21,450			23,200
Inventory		10,260			6,980
Land		20,210			26,330
Buildings		69,880			69,880
Accumulated depreciationbuildings		(14,650	)		(10,440	)
Total		$111,150			$120,080
Accounts payable		$12,160			$30,770
Common stock		75,050			70,470
Retained earnings		23,940			18,840
Total		$111,150			$120,080

Jeffs 2014 income statement included net sales of $112,680, cost of goods sold of $60,930, and net income of $14,520. Compute the following ratios for 2014.

Current ratio

Acid-test ratio

Accounts receivable turnover

Inventory turnover

Profit margin