(Ratio analysis) The balance sheet and income statement for the A. Thiel Mfg. Company are given in the popup window:

Cash $502 Accounts receivable $1,979 Inventories $1,034 Current assets $3,515 Net fixed assets $4,505 Total assets $8,020 Accounts payable $1,108 Accrued expenses $620 Short-term notes payable $275 Current liabilities $2,003 Long-term debt $1,989 Owners' equity $4,028 Total liabilities and owners' equity $8,020

A. Thiel Mfg. Company Income Statement Net sales (all credit) $7,980 Cost of goods sold (3,278) Gross profit $4,702 Operating expenses (includes $514 depreciation) (2,978) Operating income $1,724 Interest expense (375) Earnings before taxes $1,349 Income taxes (40%) (540) Net income $809

Calculate the following ratios:

a. Current ratio

b. Operating return on assets

c. Times interest earned

d. Debt ratio

e. Inventory turnover

f. Average collection period

g. Total asset turnover

h. Fixed asset turnover

i. Operating profit margin

j. Return on equity