Mason Medical
Balance Sheet	31-Dec-14		31-Dec-13
Cash	$52,000		$60,000
Accounts Receivable	198,000		80,000
Marketable Securities	80,000		40,000
Inventories	440,000		360,000
Prepaids	3,000		7,000
Total Current Assets	773,000		547,000
Property, Plant, and Equipment, net	857,000		853,000
Total Assets	$1,630,000		$1,400,000
	===========		===========
Current Liabilities	$240,000		$160,000
Bonds Payable	400,000		400,000
Common Equity	990,000		840,000
Total Liabilities & Equity	$1,630,000		$1,400,000
	===========		===========
Income Statement	2014		2013
Sales	$1,640,000		$1,574,000
Cost of Goods Sold	800,000		725,000
Gross Profit	840,000		849,000
SG&A	440,000		430,000
Interest Expense	40,000		25,000
Net Income	$360,000		$394,000
	===========		===========
Key Ratios	2014		2013		Industry Avg
Current Ratio	3.221				2.883
Acid Test (Quick Ratio)	1.375				0.973
Debt to Asset	0.393				0.447
Receivable Turnover	11.799				13.492
Inventory Turnover	4.100				2.630
Net Profit Margin	0.220				0.176
Asset Turnover	1.083				1.357
Return on Assets	22%				18%
Return on Equity	36%				22%
				What are the numbers and formulas for 2013?