Lundberg 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	$	150	$	160
Accounts receivable		260		270
Inventory		160		150
Prepaid expenses		20		20
Total current assets		590		600
Plant and equipment, net		975		955
Total assets	$	1,565	$	1,555
Liabilities and stockholders' equity:
Current liabilities:
Accounts payable	$	210	$	200
Accrued liabilities		100		100
Notes payable, short term		150		160
Total current liabilities		460		460
Bonds payable		240		290
Total liabilities		700		750
Stockholders' equity:
Preferred stock, $100 par value, 10%		250		250
Common stock, $1 par value		100		100
Additional paid-in capital--common stock		110		110
Retained earnings		405		320
Total stockholders' equity		865		780
Total liabilities and stockholders' equity	$	1,565	$	1,530

Income Statement For the Year Ended December 31, Year 2 (in thousands of dollars)
Sales (all on account)	$	1,380
Cost of goods sold		855
Gross margin		525
Selling and administrative expenses		232
Net operating income		293
Interest expense		36
Net income before taxes		257
Income taxes (30%)		77
Net income	$	180

Dividends on common stock during Year 2 totaled $70 thousand. The market price of common stock at the end of Year 2 was $9.41 per share.

e.	Compute the dividend yield ratio for Year 2. (Round your answer to 2 decimal places. Omit the "%" sign in your response.)

Dividend yield ratio

%

f.	Compute the return on total assets for Year 2. (Do not round intermediate calculations. Round your answer to 2 decimal places. Omit the "%" sign in your response.)

Return on total assets

%

Compute the return on common stockholders' equity for Year 2. (Round your answer to 2 decimal places. Omit the "%" sign in your response.)

Return on common stockholders' equity

%

h.	Compute the book value per share for Year 2. (Round your answer to 2 decimal places. Omit the "$" sign in your response.)

Book value per share

$

k.	Compute the acid-test ratio for Year 2.(Round your answer to 1 decimal place.)

Acid-test ratio

l.	Compute the accounts receivable turnover for Year 2. (Round your answer to 2 decimal places.)

Accounts receivable turnover

n.	Compute the inventory turnover for Year 2. (Round your answer to 2 decimal places. Omit the "$" sign in your response.)

Inventory turnover

$

o.	Compute the average sale period for Year 2. (Use 365 days in a year. Do not round intermediate calculations. Round your answer to 1 decimal place.)

Average sale period

days

q.	Compute the debt-to-equity ratio for Year 2. (Round your answer to 2 decimal places.)

Debt-to-equity ratio