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Some recent financial statements for Smolira Golf Corp. follow. Assets 2014 SMOLIRA GOLF CORP. 2014 and 2015 Balance Sheets Liabilities and Owners' Equity 2015 2014

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Some recent financial statements for Smolira Golf Corp. follow. Assets 2014 SMOLIRA GOLF CORP. 2014 and 2015 Balance Sheets Liabilities and Owners' Equity 2015 2014 Current liabilities $ 25,600 Accounts payable $ 24,684 16,700 Notes payable 16,000 28,600 Other 13,071 2015 Current assets Cash Accounts receivable Inventory $ 23,996 13,948 27,462 $ 28,600 12,300 19,100 Total $ 65,406 $ 70,900 53,755 $ 60,000 $ 84,000 $ 89,000 Total Long-term debt Owners' equity Common stock and paid-in surplus Accumulated retained earnings $ 60,000 207,346 $ 60,000 223,000 Fixed assets Net plant and equipment Total assets $339,695 $361,100 Total $ 267,346 $283,000 $405,101 $432,000 Total liabilities and owners' equity $405,101 $432,000 $376,068 260,000 49,450 SMOLIRA GOLF CORP. 2015 Income Statement Sales Cost of goods sold Depreciation Earnings before interest and taxes Interest paid Taxable income Taxes (20%) Net income $ 66,618 15,800 $ 50,818 10,164 $ 40,654 Dividends Retained earnings $ 25,000 15,654 Find the following financial ratios for Smolira Golf Corp. (use year-end figures rather than average values where appropriate): (Enter your profitability ratio answers as a percent rounded to 2 decimal places, e.g., 32.16. Round the remaining answers to 2 decimal places, eg. 32.16.) 2014 2015 Short-term solvency ratios: a. Current ratio b. Quick ratio C. Cash ratio times times times times times times Asset utilization ratios: d. Total asset turnover e. Inventory turnover f. Receivables turnover times times times 2014 2015 Long-term solvency ratios: g. Total debt ratio h. Debt-equity ratio i. Equity multiplier times times times times times times j. Times interest earned k. Cash coverage ratio times times % Profitability ratios: 1. Profit margin m. Return on assets n. Return on equity % %

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