Markus Company's common stock sold for $3.25 per share at the end of this year. The average number of common shares outstanding during the year is 132,000. The company also paid a common stock dividend of $0.65 per share this year. It also provided the following data excerpts from this year's financial statements:
	Ending	Beginning
Balance	Balance
Cash	$	39,000	$	35,200
Accounts receivable	$	72,000	$	56,200
Inventory	$	61,900	$	72,000
Total current assets	$	172,900	$	163,400
Current liabilities	$	69,000	$	60,000
Total liabilities	$	156,000	$	140,400
Common shareholders' equity	$	132,000	$	132,000
Total shareholders' equity	$	375,000	$	410,000
Total liabilities and common shareholders' equity	$	531,000	$	550,400
	This Year
Sales (all on account)	$	850,000
Cost of goods sold	$	493,000
Gross margin	$	357,000
Operating income	$	173,375
Interest expense	$	9,500
Net income	$	114,712
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 dividend payout ratio and the dividend yield ratio? (Do not round intermediate calculations. Round your answer to the nearest whole percentage place. i.e., 0.1234 should be considered as 12%)
4. What is the return on total assets (assuming a 30% tax rate)? (Round percentage answer to 1 decimal place. i.e., 0.123 should be considered as 12.3%)
5. What is the return on equity? (Round your answer to the nearest whole percentage place. i.e., 0.1234 should be considered as 12%)
6. What is the book value per share at the end of this year? (Round your answer to 2 decimal places.)
7. What is the amount of working capital and the current ratio at the end of this year? (Round "Current ratio" to 2 decimal places.)
8. What is the acid-test ratio at the end of this year?(Round your answer to 2 decimal places.)
9. 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.)
10. What is the inventory turnover? (Use 365 days in a year. Round your intermediate and final answers to 2 decimal places.)