PAINTER TOOL COMPANY Income Statement For the Years Ended December 31 2017 2016 Net sales $1,810,600 $1,749,200 Cost of goods sold 1,013,100 999,000 Gross profit 797,500 750,200 Selling and administrative expenses 519,000 473,600 Income from operations 278,500 276,600 Other expenses and losses Interest expense 17,700 13,600 Income before income taxes 260,800 263,000 Income tax expense 81,700 77,700 Net income $ 179,100 $ 185,300 PAINTER TOOL COMPANY Balance Sheets December 31 Assets 2017 2016 Current assets Cash $59,800 $64,400 Short-term investments 68,800 50,200 Accounts receivable (net) 117,600 102,300 Inventory 123,300 114,400 Total current assets 369,500 331,300 Plant assets (net) 596,100 516,800 Total assets $965,600 $848,100 Liabilities and Stockholders Equity Current liabilities Accounts payable $160,900 $145,400 Income taxes payable 43,100 42,500 Total current liabilities 204,000 187,900 Bonds payable 201,000 201,000 Total liabilities 405,000 388,900 Stockholders equity Common stock ($5 par) 276,500 297,400 Retained earnings 284,100 161,800 Total stockholders equity 560,600 459,200 Total liabilities and stockholders equity $965,600 $848,100 All sales were on account. Compute the following ratios for 2017. (Weighted-average common shares in 2017 were 52,700.) (Round Earnings per share, Current ratio and Acid-test ratio to 2 decimal places, e.g. 1.65 or 1.65:1, and all other answers to 1 decimal place, e.g. 6.8 or 6.8%.)

need the following

1. Debt to assets ratio

2. Times interest earned

3. accounts receivable turnover

4. return on assets

5. return on common stockholders equity