Markus Companys common stock sold for $5.00 per share at the end of this year. The company paid a common stock dividend of $0.80 per share this year. It also provided the following data excerpts from this years financial statements:

	Ending Balance		Beginning Balance
Cash	$	45,000	$	42,000
Accounts receivable	$	90,000	$	65,000
Inventory	$	72,100	$	90,000
Current assets	$	207,100	$	197,000
Total assets	$	766,000	$	836,400
Current liabilities	$	88,000	$	82,500
Total liabilities	$	196,000	$	176,400
Common stock, $1 par value	$	159,000	$	159,000
Total stockholders equity	$	570,000	$	660,000
Total liabilities and stockholders equity	$	766,000	$	836,400

	This Year
Sales (all on account)	$	1,045,000
Cost of goods sold	$	606,100
Gross margin	$	438,900
Net operating income	$	300,000
Interest expense	$	15,000
Net income	$	174,900

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

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

c. 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%)

Dividend payout ratio:

Dividend yield ratio:

d. 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%)

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

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

g. What is the amount of working capital and the current ratio at the end of this year? (Round "Current ratio" to 2 decimal places.)

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

i. 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.)

j. 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.)

k. What is the companys operating cycle? (days) (Round your intermediate and final answers to 2 decimal places.)

l. What is the total asset turnover? (Round your answer to 2 decimal places.)

M. What is the times interest earned ratio? (Round your answer to 1 decimal place.)

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

O. What is the equity multiplier? (Round your answer to 2 decimal places.)

P. 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.)