Required

Calculate the following ratios for 2015 and 2014. When data limitations prohibit computing averages, use year-end balances in your calculations.

a.	Working capital.

b.	Current ratio. (Round your answers to 2 decimal places.)

c.	Quick ratio. (Round your answers to 2 decimal places.)

d.	Receivables turnover (beginning receivables at January 1, 2014, were $43,000). (Round your answers to 2 decimal places.)

e.	Average days to collect accounts receivable. (Round intermediate calculations to 2 decimal places and final answers to the nearest whole number.)

f.	Inventory turnover (beginning inventory at January 1, 2014, was $149,000). (Round your answers to 2 decimal places.)

g.	Number of days to sell inventory. (Round intermediate calculations to 2 decimal places and final answers to the nearest whole number.)

h.	Debt to assets ratio. (Round your answers to 2 decimal places. (i.e., .2345 should be entered as 23.45.))

i.	Debt to equity ratio. (Round your answers to 2 decimal places.)
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j.	Number of times interest was earned. (Round your answers to 2 decimal places.)

k.	Plant assets to long-term debt. (Round your answers to 2 decimal places.)

l.	Net margin. (Round your answers to 2 decimal places. (i.e., .2345 should be entered as 23.45.))

m.	Turnover of assets. (Use the total assets of 2014 as the average total assets to compute the 2014 figure.) (Round your answers to 2 decimal places.)

n.	Return on investment. (Use the total assets of 2014 as the average total assets to compute the 2014 figure.) (Round your answers to 2 decimal places. (i.e., .2345 should be entered as 23.45.))

o.	Return on equity. (Use the total stockholders' equity of 2014 as the average total stockholders' equity to compute the 2014 figure.) (Round your answers to 2 decimal places. (i.e., .2345 should be entered as 23.45.))

p.	Earnings per share. (Round your answers to 2 decimal places.)

q.	Book value per share of common stock. (Round your answers to 2 decimal places.)

r.	Price-earnings ratio (market price per share: 2014, $12.20; 2015, $13.40). (Round intermediate calculations to 2 decimal places and final answers to 2 decimal places.)

s.	Dividend yield on common stock. (Round your answers to 2 decimal place. (i.e., .2345 should be entered as 23.45.))