Please help me with this question for Biltrite Module 14. I am required to answer the circled questions, 1 to 6. I have attached the files. I also have done the percentage and some ratios on file AUDBXIV, but I'm still stuck on some other ratios: Return on Stockholders' Equity, Net Income Before Taxes and Extraordinary Items, Net Income Before Extraordinary Items. Please use the provided excel file to answer, and word file for other questions. Thank you very much.

WP A.5 BILTRITE BICYCLES, INC. COMPARATIVE PERCENTAGE BALANCE SHEETS As of December 31, 2009 and 2008 (in thousands of dollars) 2009 AUDITED . 2008 AUDITED . Percent of Percent of 12/31/2009 Total Assets 12/31/2008 Total Assets ASSETS Current Assets: Cash on hand and in banks Investments in marketable securities Accrued Interest Receivable Accounts and notes receivabletrade Less allowance for doubtful accounts $12,362 $4,200 $12,000 ($220) Property, Plant, and Equipment: Land Factory building Less accumulated depreciation $50,000 ($14,140) Warehouses and sales offices Less accumulated depreciation $200,000 ($105,000) Factory equipment Less accumulated depreciation $360,000 ($144,660) Office building Less accumulated depreciation $20,000 ($8,000) Office fixtures and equipment Less accumulated depreciation $10,000 ($6,150) Autos and trucks Less accumulated depreciation $1,000 ($620) $12,400 3.01% $50,216 11.10% $33,492 8.13% $600 $400 $79,558 0.13% 0.09% 17.59% $560 $460 $68,012 0.14% 0.11% 16.52% $4,000 0.88% $4,000 0.97% $37,860 9.19% $50,000 ($12,140) 7.93% $200,000 ($95,000) $95,000 21.00% $105,000 $320,000 ($147,460) $215,340 47.61% $172,540 41.90% $12,800 3.11% $3,925 0.95% $20,000 ($7,200) $12,000 2.65% $9,000 ($5,075) $3,850 0.85% $900 ($300) $380 0.08% $366,430 81.01% Total property, plant, and equipment 3.84% 1.29% $16,150 $4,000 $10,142 $3,200 $35,860 Investments and Other Assets: Patents and copyrights (net of accumulated amortization) Notes ReceivableOfficers Deposits Total investments and other assets TOTAL ASSETS 2.60% $26,800 $4,500 $15,516 $3,400 Prepaid expenses Deferred tax assetwarranty Total current assets $15,800 $5,300 $13,200 ($800) $11,780 Inventories: Materials and purchased parts Goods in process Finished goods Indirect materials and repair parts 2.73% 0.93% $6,000 $0 $340 $600 0.15% 33272500.00% 33672500.00% 56.27% $6,700 $340 $6,340 $452,328 1.40% 100.00% $7,040 $411,777 1.71% 74.50% INCOME STATEMENT Sales revenue $280,000 $335,000 $335,000 A.1,A.2 Cost of goods sold $215,600 $227,800 $227,800 A.3,A.4 Gross profit Operating expenses: Sales commissions Sales salaries Bad debts expense Product warranty Advertising Miscellaneous selling Administrative salaries Research and development Patent amortization Payroll taxes and fringe benefits Depreciationoffice building Depreciationoffice fixtures and equipment Depreciationautos and trucks Depreciationwarehouses Accounting and legal fees Other Professional Services Supplies Insurance Printing and postage Loss (gain) on disposal of plant assets Miscellaneous administrative Operating income $64,400 $107,200 $13,800 $1,180 $900 $1,078 $2,522 $146 $6,677 $2,200 $700 $2,200 $800 $107,200 $16,500 $1,200 $500 $1,139 $3,311 $420 $7,550 $1,050 $700 $2,245 $800 $16,500 $1,200 $500 $1,139 $3,311 $420 $7,550 $1,050 $700 $2,245 $800 21.1 16.1 3.3 20.1 26 27 16.2 12.1 12.1 28 11.5 $2,260 $1,875 $300 $320 $10,000 $10,000 $720 $750 $18 $20 $280 $200 $240 $450 $115 $520 ($3,850) ($4,000) $44 $220 $42,330 $45,770 $22,070 $61,430 $1,875 $320 $10,000 $750 $20 $200 $450 $520 ($4,000) $220 $45,770 $61,430 11.6 11.7 11.3 28 28 29 8.1 30 11.4 31 Financial income and expense: Interest expense $9,682 Interest and dividends earned ($1,022) Loss (gain) on decline in market value of se $400 Loss (gain) on disposal of investments ($100) $8,960 Net income before income taxes and extraordinary items $13,110 Income taxes $4,542 Net income before extraordinary items $8,568 Extraordinary gain from eminent domain sale net of tax ($1,235) Net income $9,803 Beginning retained earnings $29,771 Dividends $10,000 Ending retained earnings $29,574 =========== $12,890 ($220) $2,800 $198 $15,668 $12,890 2, 14.3 ($220) 40 $2,800 2 $198 2 $15,668 $45,762 $13,729 $32,033 $45,762 $13,729 $32,033 $0 $32,033 $29,574 $15,000 $46,607 ================ $0 $32,033 $29,574 $15,000 $46,607 ============ 19.1 35 25.1