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	$	110	$	120
Accounts receivable		220		230
Inventory		120		110
Prepaid expenses		10		10
Total current assets		460		470
Plant and equipment, net		889		869
Total assets	$	1,349	$	1,339
Liabilities and stockholders' equity:
Current liabilities:
Accounts payable	$	170	$	160
Accrued liabilities		60		60
Notes payable, short term		110		120
Total current liabilities		340		340
Bonds payable		200		250
Total liabilities		540		590
Stockholders' equity:
Preferred stock, $100 par value, 10%		210		210
Common stock, $1 par value		100		100
Additional paid-in capital--common stock		110		110
Retained earnings		389		330
Total stockholders' equity		809		750
Total liabilities and stockholders' equity	$	1,349	$	1,340

Income Statement For the Year Ended December 31, Year 2 (in thousands of dollars)
Sales (all on account)	$	1,430
Cost of goods sold		873
Gross margin		557
Selling and administrative expenses		331
Net operating income		226
Interest expense		54
Net income before taxes		172
Income taxes (30%)		52
Net income	$	120

Dividends on common stock during Year 2 totaled $40 thousand. The market price of common stock at the end of Year 2 was $9.27 per share.

A.) 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 _____%

B.) 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 ____%

C.) Compute the working capital for Year 2. (Input your answer in thousands of dollars. Omit the "$" sign in your response.)

Working capital $_____

D.) 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.)

Average collection period _____ days

E.) 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

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

Debt-to-equity ratio ________