MURAWSKI COMPANY Income Statements For the Years Ended December 31
		2022		2021
Net sales		$3,800		$3,460
Expenses
Cost of goods sold		955		890
Selling & administrative expenses		2,400		2,330
Interest expense		25		20
Total expenses		3,380		3,240
Income before income taxes		420		220
Income tax expense		126		66
Net income		$294		$154

Compute the following ratios for 2022 and 2021.(Round current ratio and inventory turnover to 2 decimal places, e.g. 1.83 and all other answers to 1 decimal place, e.g. 1.8 or 12.6%.)

(a)		Current ratio.
(b)		Inventory turnover. (Inventory on 12/31/20 was $340.)
(c)		Profit margin.
(d)		Return on assets. (Assets on 12/31/20 were $1,900.)
(e)		Return on common stockholders' equity. (Stockholders' equitycommon on 12/31/20 was $900.)
(f)		Debt to assets ratio.
(g)		Times interest earned.

2. Summary financial information for Gandaulf Company is as follows.

		Dec. 31, 2022		Dec. 31, 2021
Current assets		$200,000		$220,000
Plant assets		1,040,000		780,000
Total assets		$1,240,000		$1,000,000

Compute the amount and percentage changes in 2022 using horizontal analysis, assuming 2021 is the base year.(If amount and percentage are a decrease show the numbers as negative, e.g. -55,000, -20% or (55,000), (20%). Round percentages to 1 decimal place, e.g. 12.1%.)