(Ratio analysis) The balance sheet and income statement for the A. Thiel Mfg. Company are given in the popup window EIB. Calculate the following ratios: a. Current ratio b. Operating return on assets c. Times interest earned d. Debt ratio e. Inventory tumover f. Average collection period g. Total asset turnover h. Fixed asset turnover i. Operating profit margin j. Return on equity a. The current ratio is X. (Round to two decimal places.) Balance Sheet ($000) \begin{tabular}{lr} \hline Cash & $522 \\ Accounts receivable & 2,005 \\ Inventories & 1,017 \\ Current assefts & $3,544 \\ Net fixed assets & 4,476 \\ Total assets & $8,020 \\ & $1,085 \\ Accounts payable & 599 \\ Accrued expenses & 279 \\ Short-term notes payable & $1,963 \\ Current liabilities & 1,997 \\ Long-term debt & 4,060 \\ Owners' equity & $8,020 \\ \hline Total liabilities and owners' equity & \end{tabular} \begin{tabular}{lc} Income Statement (\$000) & $8,018 \\ \hline Sales (all credit) & (3,292) \\ Cost of goods sold & $4,726 \\ Gross profit & (2,985) \\ Operating expenses (includes $522 depreciation) & $1,741 \\ Operating profits & (350) \\ Interest expense & $1,391 \\ Earnings before taxes & (292) \\ Income taxes (21%) & $1,099 \\ Net income & \end{tabular}