Selected year-end financial statements of ABC Corporation follow. (All sales were on credit; selected balance sheet amounts at December 31, 2014, were inventory, $53,900; total assets, $209,400; common stock, $90,000; and retained earnings, $40,165.)

ABC CORPORATION Income Statement For Year Ended December 31, 2015
Sales	$	448,600
Cost of goods sold		297,650
Gross profit		150,950
Operating expenses		98,500
Interest expense		5,000
Income before taxes		47,450
Income taxes		19,115
Net income	$	28,335

ABC CORPORATION Balance Sheet December 31, 2015
Assets				Liabilities and Equity
Cash	$	20,000		Accounts payable	$	17,500
Short-term investments		8,800		Accrued wages payable		4,600
Accounts receivable, net		30,800		Income taxes payable		3,500
Notes receivable (trade)*		5,500		Long-term note payable, secured
Merchandise inventory		34,150		by mortgage on plant assets		66,400
Prepaid expenses		2,950		Common stock		90,000
Plant assets, net		148,300		Retained earnings		68,500
Total assets	$	250,500		Total liabilities and equity	$	250,500

* These are short-term notes receivable arising from customer (trade) sales.

Calculate the following:

Current Ratio

Acid-Test Ratio

Times Interest Earned

Return on Common Stockholder's Equity