Markus Companys common stock sold for $2.00 per share at the end of this year. The company paid a common stock dividend of $0.42 per share this year. It also provided the following data excerpts from this years financial statements:

	Ending Balance		Beginning Balance
Cash	$	30,500	$	46,000
Accounts receivable	$	52,000	$	45,000
Inventory	$	49,300	$	52,000
Current assets	$	131,800	$	143,000
Total assets	$	353,000	$	318,200
Current liabilities	$	52,500	$	37,500
Total liabilities	$	98,000	$	88,200
Common stock, $1 par value	$	111,000	$	111,000
Total stockholders equity	$	255,000	$	230,000
Total liabilities and stockholders equity	$	353,000	$	318,200

	This Year
Sales (all on account)	$	585,000
Cost of goods sold	$	339,300
Gross margin	$	245,700
Net operating income	$	75,500
Interest expense	$	4,500
Net income	$	49,700

Find:

1. return on total assets

2. return on equity

3. book value per share

4. working capital

5. current ratio

6. acid-test ratio

7. accounts receivable turnover

8. average collection period

9. inventory turnover

10. average sale period

11. operating period

12. total asset turnover

13. times interest earned ratio