profit margin on sales 5% return on assets 7.5% gross profit margin 40% inventory turnover ratio 6 times receivable turnover ratio 25 acid test ratio .9 current ratio 2 to 1 return on shareholders' equity 10% debt to equity ratio 1/3 times interest earned ratio 12 times net income is 15,000 short term note is 5,000 interest rate on notes and bonds is 8% cash balance total is 15,000