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	$	24,216			$	25,800			Accounts payable	$	24,884			$	28,800
Accounts receivable		14,148				16,900			Notes payable		18,000				12,500
Inventory		27,722				28,800			Other		13,271				16,700
Total	$	66,086			$	71,500			Total	$	56,155			$	58,000
									Long-term debt	$	86,000			$	97,000
									Owners equity
									Common stock and paid-in surplus	$	50,000			$	50,000
									Accumulated retained earnings		215,626				229,000
Fixed assets
Net plant and equipment	$	341,695			$	362,500			Total	$	265,626			$	279,000
Total assets	$	407,781			$	434,000			Total liabilities and owners equity	$	407,781			$	434,000

SMOLIRA GOLF CORP. 2015 Income Statement
Sales					$	357,290
Cost of goods sold						241,600
Depreciation						32,400
Earnings before interest and taxes					$	83,290
Interest paid						16,000
Taxable income					$	67,290
Taxes (40%)						26,916
Net income					$	40,374
Dividends	$	27,000
Retained earnings		13,374

Find the following financial ratios for Smolira Golf Corp. (use year-end figures rather than average values where appropriate):