Kisselburg Corporation has provided the following financial data:

Balance Sheet
December 31, Year 2 and Year 1
	Year 2	Year 1
Assets
Current assets:
Cash	$ 243,000	$ 180,000
Accounts receivable, net	123,000	120,000
Inventory	106,000	110,000
Prepaid expenses	41,000	50,000
Total current assets	513,000	460,000
Plant and equipment, net	663,000	700,000
Total assets	$ 1,176,000	$ 1,160,000
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable	$ 96,000	$ 110,000
Accrued liabilities	44,000	50,000
Notes payable, short term	93,000	90,000
Total current liabilities	233,000	250,000
Bonds payable	260,000	260,000
Total liabilities	493,000	510,000
Stockholders equity:
Common stock, $2 par value	160,000	160,000
Additional paid-in capital	50,000	50,000
Retained earnings	473,000	440,000
Total stockholders equity	683,000	650,000
Total liabilities & stockholders equity	$ 1,176,000	$ 1,160,000

Income Statement
For the Year Ended December 31, Year 2
Sales (all on account)	$ 1,360,000
Cost of goods sold	800,000
Gross margin	560,000
Operating expenses	482,077
Net operating income	77,923
Interest expense	21,000
Net income before taxes	56,923
Income taxes (35%)	19,923
Net income	$ 37,000

Dividends on common stock during Year 2 totaled $4,000. The market price of common stock at the end of Year 2 was $5.75 per share.

Required:

i. What is the companys total asset turnover for Year 2?

j. What is the companys times interest earned ratio for Year 2?

k. What is the companys debt-to-equity ratio at the end of Year 2?

l. What is the companys equity multiplier at the end of Year 2?

m. What is the companys net profit margin percentage for Year 2?

n. What is the companys gross margin percentage for Year 2?

o. What is the companys return on total assets for Year 2?

p. What is the companys return on equity for Year 2?

q. What is the companys earnings per share for Year 2?

r. What is the companys price-earnings ratio for Year 2?

s. What is the companys dividend payout ratio for Year 2?

t. What is the companys dividend yield ratio for Year 2?

u. What is the companys book value per share at the end of Year 2?