one recent financial statements for Smolira Golf Corp. follow.

SMOLIRA GOLF CORP. 2017 and 2018 Balance Sheets
Assets									Liabilities and Owners Equity
	2017				2018					2017				2018
Current assets									Current liabilities
Cash	$	23,076			$	25,400			Accounts payable	$	24,484			$	28,400
Accounts receivable		13,748				16,500			Notes payable		14,000				12,100
Inventory		27,252				28,400			Other		12,871				17,500
Total	$	64,076			$	70,300			Total	$	51,355			$	58,000
									Long-term debt	$	82,000			$	91,741
									Owners equity
									Common stock and paid-in surplus	$	45,000			$	45,000
									Accumulated retained earnings		223,416				239,659
Fixed assets
Net plant and equipment	$	337,695			$	364,100			Total	$	268,416			$	284,659
Total assets	$	401,771			$	434,400			Total liabilities and owners equity	$	401,771			$	434,400

SMOLIRA GOLF CORP. 2018 Income Statement
Sales					$	352,549
Cost of goods sold						229,000
Depreciation						41,400
Earnings before interest and taxes					$	82,149
Interest paid						15,600
Taxable income					$	66,549
Taxes (23%)						15,306
Net income					$	51,243
Dividends	$	35,000
Retained earnings		16,243

Find the following financial ratios for Smolira Golf Corp. (use year-end figures rather than average values where appropriate): (Enter your profitability ratio answers as a percent rounded to 2 decimal places, e.g., 32.16. Round the remaining answers to 2 decimal places, e.g., 32.16.)

a. current ration 2017?? 2018??

b. quick ration 2017?? 2018??

c. cash ratio 2017?? 2018??

d. total asset turnover ???

e. inventory turnover ???

f. receivable turnover???

g. total debt ration 2017?? 2018??

h debt-equity ratio 2017?? 2018??

i. equity multiplier 2017?? 2018??

j. times interest earned ???

k. cash coverage ratio ???

l. profit margin ???

m. return on assets ???

n. return on equity ???