please find the denominator to calculate for the ratio

PR 17-4B Nineteen measures of solvency and profitability OBJ. 2, 3 The comparative financial statements of Stargel Inc. are as follows. The market price of Stargel Inc. common stock was $119.70 on December 31,2014. Stargel Inc. Comparative Retained Earnings Statement For the Years Ended December 31, 2014 and 2013 (Continued) Stargel Inc. Comparative Income Statement For the Years Ended December 31, 2014 and 2013 Current assets: \begin{tabular}{r|r} $500,000 & $400,000 \\ 1,010,000 & 1,000,000 \\ 740,000 & 510,000 \\ 1,190,000 & 950,000 \\ 250,000 & 229,000 \\ \hline$3,690,000 & $3,089,000 \\ 2,350,000 & 2,300,000 \\ 3,740,000 & 3,366,000 \\ \hline$9,780,000 & $8,755,000 \\ \hline \end{tabular} Preferred $0.90 stock, $10 par Common stock, $5 par...................... Retained earnings....... Total stockholders' equity... $900,000$880,000 Total liabilities and stockholders' equity. Instructions Determine the following measures for 2014 , rounding to one decimal place, except pershare amounts which should be rounded to the nearest penny: 1. Working capital 2. Current ratio 3. Quick ratio 4. Accounts receivable turnover 5. Number of days' sales in receivables 6. Inventory turnover 7. Number of days' sales in inventory 8. Ratio of fixed assets to long-term liabilities 1. Working capital: \begin{tabular}{ccc} Ratio & Numerator \\ \hline Current ratio & $ & 3,690,000 \\ \hline Quick ratio & $ & 2,250,000 \\ \hline \end{tabular} 4. Accounts receivable turnover $10,000,000 $1,250,000 5. Number of days' \begin{tabular}{l|ll} \hline sales in recelvables & $ & 625,000 \\ \hline Inventory turnove & $ & 5,350,000 \\ \hline \end{tabular} 8. Ratio of Fixed assets to long-term liabili $3,740,000 9. Ratio of liabilities to stockholders' equity $2,600,000 $7,180,000 10. Number of times interest charges earned $1,300,000 $170,000 11. Number of times preferred dividends earned $900,000 11. Number of times preferred dividends earned $900,000 12. Ratio of net sales to assets $10,000,000 \begin{tabular}{ll} 14. Rate earned on stock- & \\ \hline holders' equity & $900,000 \\ \hline \end{tabular} 16. Earnings per share