Return on assets (ROA) = (4 points)

1. Return on (stockholders) equity (ROE) = (4 points)

1. Current ratio = (2 points)

1. Acid-test ratio (=quick ratio) = (4 points)

1. Cash ratio = (3 points)
2. Inventory turnover ratio = (4 points)

1. Accounts receivable turnover ratio = (4 points)

1. Times interest earned ratio = (2 points)

1. Accounts payable turnover ratio = (4 points)

The company had credit purchases of $740,000 for the current year.

1. Working capital = Current assets Current liabilities (2 points)

(This is the amount of capital the company can operate or work with for the current period after paying current liabilities with current assets.)