Some recent financial statements for Smolira Golf Corporation follow.

2020 2021 Assets Current assets Cash Accounts receivable Inventory SMOLIRA GOLF CORPORATION 2020 and 2021 Balance Sheets 2020 2021 Liabilities and Owners' Equity Current liabilities $ 24,106 $ 24,700 Accounts payable 13,048 15,800 Notes payable 26,342 27,700 Other $ 23,784 $ 27,700 16,000 11,400 12,171 15,900 Total $ 63,496 $ 68,200 Total $ 51,955 $ 55,000 Long-term debt $ 75,000 $ 82,959 Owners' equity Common stock and paid-in surplus $ 45,000 $ 45,000 Accumulated retained earnings 222,236 249,041 Fixed assets Net plant and equipment $ 330,695 Total $ 267,236 363,800 294,041 Total assets $ 394,191 $ 432,000 Total liabilities and owners' equity $ 394,191 $ 432,000 SMOLIRA GOLF CORPORATION 2021 Income Statement Sales $367,234 Cost of goods sold 235,500 Depreciation 38,600 Earnings before interest and $ 93,134 Interest paid 14,900 taxes Taxable income Taxes (21%) $78,234 16,429 Net income $ 61,805 Dividends Retained earnings $ 35,000 26,805 Find the following financial ratios for Smolira Golf Corporation (use year-end figures rather than average values where appropriate): (Enter the 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.) 2021 Short-term solvency ratios: a. Current ratio b. Quick ratio c. Cash ratio 2020 times times times times times times Asset utilization ratios: d. Total asset turnover e. Inventory turnover f. Receivables turnover times times times 2020 2021 Long-term solvency ratios: g. Total debt ratio h. Debt-equity ratio i. Equity multiplier times times times times times times times j. Times interest earned k. Cash coverage ratio times