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Pinnacle Plus declared and paid a cash dividend of $7,600 in the current year. Its comparative financial statements, prepared at December 31, reported the following

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Pinnacle Plus declared and paid a cash dividend of $7,600 in the current year. Its comparative financial statements, prepared at December 31, reported the following summarized information: Current Year $160,000 72,000 88,000 46,000 5,000 37,000 11,100 $ 25,900 Previous Year $139,000 68,000 71,000 41,000 5,000 25,000 7,500 $ 17,500 Income Statement Sales Revenue Cost of Goods Sold Gross Profit Operating Expenses Interest Expense Income before Income Tax Expense Income Tax Expense (308) Net Income Balance sheet Cash Accounts Receivable, Net Inventory Property and Equipment, Net Total Assets Accounts Payable Income Tax Payable Note Payable (long-term) Total Liabilities Common Stock (par $10) Retained Earnings Total Liabilities and Stockholders' Equity $ 82,550 27,000 35,000 105,000 $249,550 $ 52,000 1,250 50,000 103, 250 96,000 50, 300 $249,550 $ 28,000 22,000 48,000 115,000 $213,000 $ 34,000 1,000 50,000 85,000 96,000 32.000 $213,000 Required: 1. Compute the gross profit percentage in the current and previous years. Are the current year results better, or worse than those for the previous year? 2. Compute the net profit margin for the current and previous years. Are the current year results better, or worse, than those for the previous year? 3. Compute the earnings per share for the current and previous years. Are the current year results better, or worse, than those for the previous year? 4. Stockholders' equity totaled $110,000 at the beginning of the previous year. Compute the return on equity (ROE) ratios for the current and previous years. Are the current year results better, or worse than those for the previous year? 5. Net property and equipment totaled $120,000 at the beginning of the previous year . Compute the fixed asset turnover ratios for the current and previous years. Are the current year results better , or worse than those for the previous year? 6. Compute the debt-to-assets ratios for the current and previous years. Is debt providing financing for a larger or smaller proportion of the company's asset growth? 7. Compute the times interest earned ratios for the current and previous years. Are the current year results better, or worse, than those for the previous year? 8. After Pinnacle Plus released its current year's financial statements, the company's stock was trading at $28. After the release of its previous year's financial statements, the company's stock price was $25 per share. Compute the P/E ratios for both years. Does it appear that investors have become more or less) optimistic about Pinnacle's future success

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