Net income $q,$

Stargel Inc.

Comparative Balance Sheet

December $31,2014$ and $2013$

Dec. $31,2014$

Dec. $31,2013$

Instructions

Determine the following measures for $2014,$ rounding to one decimal place, except per share amounts which should be rounded to the nearest penny:

Working capital

Current ratio

Quick ratio

Accounts receivable turnover

Number of days' sales in receivables

Inventory turnover

Number of days' sales in inventory

Ratio of fixed assets to long$-$term liabilities

Ratio of liabilities to stockholders' equity

Number of times interest charges are earned

Number of times preferred dividends are earned

Ratio of net sales to assets

Rate earned on total assets

Rate earned on stockholders' equity

Rate earned on common stockholders' equity

Earnings per share on common stock

Price$-$earnings ratio

Dividends per share of common stock

Dividend yield