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	$	24,246			$	26,100			Accounts payable	$	25,184			$	29,100
Accounts receivable		14,448				17,200			Notes payable		20,000				12,800
Inventory		27,992				29,100			Other		13,571				18,100
Total	$	66,686			$	72,400			Total	$	58,755			$	60,000
									Long-term debt	$	89,000			$	101,000
									Owners equity
									Common stock and paid-in surplus	$	50,000			$	50,000
									Accumulated retained earnings		213,626				226,000
Fixed assets
Net plant and equipment	$	344,695			$	364,600			Total	$	263,626			$	276,000
Total assets	$	411,381			$	437,000			Total liabilities and owners equity	$	411,381			$	437,000

SMOLIRA GOLF CORP. 2015 Income Statement
Sales					$	360,968
Cost of goods sold						262,500
Depreciation						29,200
Earnings before interest and taxes					$	69,268
Interest paid						16,300
Taxable income					$	52,968
Taxes (20%)						10,594
Net income					$	42,374
Dividends	$	30,000
Retained earnings		12,374

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.) 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 Long-term solvency ratios g. Total debt ratio h. Debt-equity ratio i. Equity multiplier 2015 times times times times times times j. Times interest earned k. Cash coverage ratio times times Profitability ratios: I. Profit margin m. Return on assets n. Return on equity