Some recent financial statements for Smolira Golf Corp. follow.

SMOLIRA GOLF CORP. 2014 and 2015 Balance Sheets
Assets									Liabilities and Owners Equity
	2014				2015					2014				2015
Current assets									Current liabilities
Cash	$	24,226			$	25,900			Accounts payable	$	24,984			$	28,900
Accounts receivable		14,248				17,000			Notes payable		17,000				12,600
Inventory		27,802				28,900			Other		13,371				17,500
Total	$	66,276			$	71,800			Total	$	55,355			$	59,000
									Long-term debt	$	124,000			$	132,000
									Owners equity
									Common stock and paid-in surplus	$	60,000			$	60,000
									Accumulated retained earnings		169,616				185,000
Fixed assets
Net plant and equipment	$	342,695			$	364,200			Total	$	229,616			$	245,000
Total assets	$	408,971			$	436,000			Total liabilities and owners equity	$	408,971			$	436,000

SMOLIRA GOLF CORP. 2015 Income Statement
Sales					$	390,477
Cost of goods sold						261,500
Depreciation						50,900
Earnings before interest and taxes					$	78,077
Interest paid						16,100
Taxable income					$	61,977
Taxes (30%)						18,593
Net income					$	43,384
Dividends	$	28,000
Retained earnings		15,384

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, e.g., 32.16.)

Short-term solvency ratios:		2014	2015
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:		2014	2015
g.	Total debt ratio	times	times
h.	Debtequity ratio	times	times
i.	Equity multiplier	times	times

j.	Times interest earned	times
k.	Cash coverage ratio	times

Profitability ratios:
I.	Profit margin	%
m.	Return on assets	%
n.	Return on equity	%
all the numbers are different