Jergan Corporation Balance Sheets December 31
		2020			2019			2018
Cash		$ 30,000			$ 16,700			$ 18,300
Accounts receivable (net)		50,500			44,800			48,000
Other current assets		89,500			94,100			63,900
Investments		55,600			69,300			45,600
Plant and equipment (net)		499,000			369,200			357,700
		$724,600			$594,100			$533,500
Current liabilities		$84,100			$80,200			$69,800
Long-term debt		144,200			84,400			50,500
Common stock, $10 par		384,000			310,000			305,000
Retained earnings		112,300			119,500			108,200
		$724,600			$594,100			$533,500

Jergan Corporation Income Statement For the Years Ended December 31
		2020			2019
Sales revenue		$735,000			$605,000
Less: Sales returns and allowances		40,000			29,800
Net sales		695,000			575,200
Cost of goods sold		425,200			366,500
Gross profit		269,800			208,700
Operating expenses (including income taxes)		179,450			145,428
Net income		$ 90,350			$ 63,272

1.		The market price of Jergans common stock was $7.00, $7.50, and $8.50 for 2018, 2019, and 2020, respectively.
2.		You must compute dividends paid. All dividends were paid in cash.

for 2019 and 2020 need profit margin, gross profit rate, asset turnover, EPS, price earnings ratio, payout ratio, and debt-to-assets ratio.