Simon Company's year-end balance sheets follow. At December 31 Assets Cash Accounts receivable, net Merchandise inventory Prepaid expenses Current Yr 1 Yr Ago 2 Yrs Ago $ 31,400 $ 35,250 $ 38,200 88,200 61,500 49,000 110,000 84,000 53,500 10,200 9,300 5,200 Plant assets, net 276,000 256,500 233,000 Total assets $515,800 $446,550 $ 378,900 Liabilities and Equity Accounts payable $129,600 $ 72,500 $ 51,400 Long-term notes payable secured by mortgages on plant assets. 97,000 101,250 80,600 Common stock, $10 par value 163,000 163,000 163,000 Retained earnings 126,200 109,800 83,900 Total liabilities and equity $515,800 $446,550 $ 378,900 The company's income statements for the Current Year and 1 Year Ago, follow. 1 Yr Ago For Year Ended December 31 Current Yri Sales $725,000 $600,000 Cost of goods sold $442,250 Other operating expenses 224,750 Interest expense 12,300 Income tax expense 9,300 $384,000 144,000 13,300 8,925 Total costs and expenses 688,600 550,225 Net income $ 36,400 $ 49,775 Earnings per share $ 2.23 3.05 For both the Current Year and 1 Year Ago, compute the following ratios: