RATIO ANALYSIS Data for Barry Computer Co. and its industry averages follow. Barry Computer Company: Balance Sheet as of December 31, 2016 (In Thousands) Cash payable $170,280 $227,040 Receivables Other current liabilities 425,700 113,520 Notes payable to bank Inventories 368,940 85,140 Total current assets Total current liabilities $964,920 $425,700 Long-term debt S368,940 Net fixed assets Common equity 624,360 454,080 Total assets Total liabilities and equity $1,419,000 $1,419,000 Barry Computer Company: Income Statement for Year Ended December 31, 2016 (In Thousands) Sales $2,150,000 Cost of goods sold Materials $924,500 645,000 Labor Heat, light, and power 107,500 Indirect labor 150,500 64,500 1,892,000 Gross profit s 258,000 Selling expenses 172,000 General and administrative expenses 21,500 Earnings before interest and taxes (EBIT) 64,500 Interest expense 36,894 Earnings before taxes (EBT) $27,606 Federal and state income taxes (40%) 11,042 Net income $16,564 a. Calculate the indicated ratios for Barry. Round your answers to two decimal places. Industry Average Ratio Barry 2.24x Quick 1.35x 34.41 days Days sales outstanding Inventory turnover 6.24x Total assets turnover 1.67x Profit 0.73% margin ROA 1.23% ROE 2.82% ROIC 7.50% TIE 1.72x Debt/Total capital 43.21% Calculation is based on a 365-day year b. Construct the DuPont equation for both Barry and the industry. Round your answers to two decimal places. FIRM INDUSTRY Profit margin 0.73% Total assets turnover 1.67x Equity multiplier