(Ratio analysis) The balance sheet and income statement for the A. Thiel Mfg. Company are popup window: 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 Balance Sheet ($000) \begin{tabular}{lr} \hline Cash & $517 \\ Accounts receivable & 2,004 \\ Inventories & 1,009 \\ Current assets & $3,530 \\ Net fixed assets & 4,505 \\ Total assets & $8,035 \\ Accounts payable & $1,080 \\ Accrued expenses & 612 \\ Short-term notes payable & 305 \\ Current liabilities & $1,997 \\ Long-term debt & 1,975 \\ Owners' equity & 4,063 \\ Total liabilities and owners' equity & \\ \hline \end{tabular} Income Statement ($000) \begin{tabular}{lr} \hline Sales (all credit) & $7,999 \\ Cost of goods sold & (3,280) \\ \cline { 2 - 2 } Gross profit & $4,719 \\ Operating expenses (includes $523 depreciation) & (2,996) \\ Operating profits & $1,723 \\ Interest expense & (340) \\ Earnings before taxes & $1,383 \\ Income taxes (21%) & (290) \\ Net income & $1,093 \\ \hline \end{tabular}