Some recent financial statements for Brewer, Inc., follow.

BREWER, INC. Balance Sheets as of December 31, 2018 and 2019
	2018		2019				2018		2019
Assets						Liabilities and Owners Equity
Current assets						Current liabilities
Cash	$	5,298	$	6,827		Accounts payable	$	3,754	$	6,986
Accounts receivable		7,707		9,977		Notes payable		2,045		4,055
Inventory		12,150		23,456		Other		152		179
Total	$	25,155	$	40,260		Total	$	5,951	$	11,220
						Long-term debt	$	22,700	$	19,000
						Owners equity
						Common stock
						and paid-in surplus	$	43,000	$	43,000
Fixed assets						Accumulated retained earnings		28,805		47,189
Net plant and equipment	$	75,301	$	80,149		Total	$	71,805	$	90,189
Total assets	$	100,456	$	120,409		Total liabilities and owners equity	$	100,456	$	120,409

BREWER, INC. 2019 Income Statement
Sales			$	249,854
Cost of goods sold				204,317
Depreciation				8,730
EBIT			$	36,807
Interest paid				3,311
Taxable income			$	33,496
Taxes				7,034
Net income			$	26,462
Dividends	$	8,078
Retained earnings		18,384

Find the following financial ratios for Brewer, Inc. (use year-end figures rather than average values where appropriate): (Do not round intermediate calculations and round your answers to 2 decimal places, e.g., 32.16. Enter the profit margin, return on assets, and return on equity as a percent.)

		2018		2019
Short-term solvency ratios
a.	Current ratio		times		times
b.	Quick ratio		times		times
c.	Cash ratio		times		times
Asset utilization ratios
d.	Total asset turnover	-	-		times
e.	Inventory turnover	-	-		times
f.	Receivables turnover	-	-		times
Long-term solvency ratios
g.	Total debt ratio		-		times
h.	Debt-equity ratio		-		times
i.	Equity multiplier		-		times
j.	Times interest earned ratio	-	-		times
k.	Cash coverage ratio	-	-		times
Profitability ratios
l.	Profit margin	-	-		%
m.	Return on assets	-	-		%
n.	Return on equity	-	-		%