Net sales			$65,500			$406,000
Cost of goods sold			46,000			305,000
Selling and administrative expenses			15,100			77,000
Interest expense			720			2,000
Other income (expense)			(70	)		(410	)
Income tax expense			1,500			7,500
Net income			$ 2,110			$ 14,090
		Balance Sheet Data (End of Year)
Current assets			$16,000			$46,000
Noncurrent assets			26,400			121,000
Total assets			$42,400			$167,000
Current liabilities			$12,000			$54,000
Long-term debt			18,400			45,000
Total stockholders equity			12,000			68,000
Total liabilities and stockholders equity			$42,400			$167,000
		Beginning-of-Year Balances
Total assets			$43,000			$163,000
Total stockholders equity			14,100			66,000
Current liabilities			10,800			57,000
Total liabilities			28,900			97,000
		Other Data
Average net accounts receivable			$7,600			$4,100
Average inventory			6,800			34,000
Net cash provided by operating activities			5,900			26,300
Capital expenditures			1,700			11,500
Dividends			520			3,700

For each company, compute the following ratios. (Round current ratio answers to 2 decimal places, e.g. 15.50, debt to assets ratio and free cash flow answers to 0 decimal places, e.g. 5,275 and all answers to 1 decimal place, e.g. 1.8 or 1.83%.)

		Ratio		Target			Wal-Mart
(1)		Current ratio		enter the current ratio	:1		enter the current ratio	:1
(2)		Accounts receivable turnover		enter accounts receivable turnover in times	times		enter accounts receivable turnover in times	times
(3)		Average collection period		enter average collection period in days	days		enter average collection period in days	days
(4)		Inventory turnover		enter inventory turnover in times	times		enter inventory turnover in times	times
(5)		Days in inventory		enter days in inventory ratio	days		enter days in inventory ratio	days
(6)		Profit margin		enter percentages	%		enter percentages	%
(7)		Asset turnover		enter asset turnover in times	times		enter asset turnover in times	times
(8)		Return on assets		enter percentages	%		enter percentages	%
(9)		Return on common stockholders equity		enter percentages	%		enter percentages	%
(10)		Debt to assets ratio		enter percentages	%		enter percentages	%
(11)		Times interest earned		enter times interest earned	times		enter times interest earned	times
(12)		Free cash flow