Part 1	Calculate the following ratios for the company for This Year and Last Year. For any ratios that
	require an average, use the closing balance for the year.
		This Year	Last Year	Ind. Av.
	Liquidity
	Current Ratio			1.85
	Working Capital			not available
	Profitability
	Gross Profit Margin			32%
	Net Profit Margin			8.50%
	Return On Equity			38.25%
	Return On Assets			17.46%
	Asset Turnover			2.05
	Operations Management
	Inventory Turnover Ratio			8.27
	Accounts Receivable Turnover Ratio			11.25
	Solvency
	Debt-to-Equity Ratio			not available
	Times Interest Earned			9.33
	Debt-to-Total-Assets Ratio			0.54