Measures of liquidity, Solvency, and Profitability

The comparative financial statements of Marshall Inc. are as follows. The market price of Marshall common stock was $ 59 on December 31, 20Y2.

Marshall Inc.
Comparative Retained Earnings Statement
For the Years Ended December 31, 20Y2 and 20Y1
			20Y2		20Y1
Retained earnings, January 1			$1,936,950		$1,644,150
Net income			450,000		336,700
Dividends:
	On preferred stock		(14,000)		(14,000)
	On common stock		(29,900)		(29,900)
Retained earnings, December 31			$2,343,050		$1,936,950

Marshall Inc.
Comparative Income Statement
For the Years Ended December 31, 20Y2 and 20Y1
	20Y2		20Y1
Sales	$3,048,480		$2,808,690
Cost of merchandise sold	1,022,000		940,240
Gross profit	$2,026,480		$1,868,450
Selling expenses	$721,140		$879,720
Administrative expenses	614,310		516,660
Total operating expenses	$1,335,450		$1,396,380
Income from operations	$691,030		$472,070
Other revenue and expense:
Other revenue	36,370		30,130
Other expense (interest)	(216,000)		(119,200)
Income before income tax expense	$511,400		$383,000
Income tax expense	61,400		46,300
Net income	$450,000		$336,700

Marshall Inc.
Comparative Balance Sheet
December 31, 20Y2 and 20Y1
			20Y2		20Y1
Assets
Current assets:
	Cash		$562,790		$420,180
	Marketable securities		851,800		696,280
	Accounts receivable (net)		540,200		511,000
	Inventories		408,800		321,200
	Prepaid expenses		106,475		84,040
		Total current assets	$2,470,065		$2,032,700
Long-term investments			1,016,340		9,106
Property, plant, and equipment (net)			3,240,000		2,916,000
Total assets			$6,726,405		$4,957,806
Liabilities
Current liabilities			$823,355		$670,856
Long-term liabilities:
	Mortgage note payable, 8%		$1,210,000		$0
	Bonds payable, 8%		1,490,000		1,490,000
		Total long-term liabilities	$2,700,000		$1,490,000
Total liabilities			$3,523,355		$2,160,856
Stockholders' Equity
Preferred $0.70 stock, $20 par			$400,000		$400,000
Common stock, $10 par			460,000		460,000
Retained earnings			2,343,050		1,936,950
Total stockholders' equity			$3,203,050		$2,796,950
Total liabilities and stockholders' equity			$6,726,405		$4,957,806

Required:

Determine the following measures for 20Y2, rounding to one decimal place, except for dollar amounts, which should be rounded to the nearest cent. Use the rounded answer of the requirement for subsequent requirement, if required. Assume 365 days a year.

7. Number of days' sales in inventory		days
10. Times interest earned
11. Asset turnover
12. Return on total assets		%
13. Return on stockholders equity		%
14. Return on common stockholders equity		%
15. Earnings per share on common stock	$
16. Price-earnings ratio
17. Dividends per share of common stock	$
18. Dividend yield