Markus Companys common stock sold for $2.75 per share at the end of this year. The company paid a common stock dividend of $0.55 per share this year. It also provided the following data excerpts from this years financial statements:

Ending Beginning

Balance Balance

Cash	$	35,000	$	30,000
Accounts receivable	$	60,000	$	50,000
Inventory	$	55,000	$	60,000
Current assets	$	150,000	$	140,000
Total assets	$	450,000	$	460,000
Current liabilities	$	60,000	$	40,000
Total liabilities	$	130,000	$	120,000
Common stock, $1 par value	$	120,000	$	120,000
Total stockholders equity	$	320,000	$	340,000
Total liabilities and stockholders equity	$	450,000	$	460,000

	This Year
Sales (all on account)	$	700,000
Cost of goods sold	$	400,000
Gross margin	$	300,000
Net operating income	$	140,000
Interest expense	$	8,000
Net income	$	92,400

1. What is the earnings per share? (Round your answer to 2 decimal places.)

2. What is the price-earnings ratio? (Do not round intermediate calculations. Round your answer to 2 decimal places.)

3. What is the return on equity? (Round your answer to the nearest whole percentage place (i.e., 0.1234 should be entered as 12).)

4. What is the book value per share at the end of this year? (Round your answer to 2 decimal places.)

5. What is the amount of working capital at the end of this year?

6. What is the current ratio at the end of this year? (Round to 2 decimal places.)

7. What is the acid-test ratio at the end of this year? (Round your answer to 2 decimal places.)

8. What is the accounts receivable turnover and the average collection period? (Use 365 days in a year. Round your intermediate and final answers to 2 decimal places.)

9. What is the inventory turnover and the average sale period? (Use 365 days in a year. Round your intermediate and final answers to 2 decimal places.)

10. What is the debt-to-equity ratio at the end of this year? (Round your answer to 2 decimal places.)