Some recent financial statements for Smolira Golf Corporation follow.

SMOLIRA GOLF CORPORATION
2020 and 2021 Balance Sheets
Assets	2020	2021	Liabilities and Owners Equity	2020	2021
Current assets			Current liabilities
Cash	$ 23,086	$ 25,500	Accounts payable	$ 24,584	$ 28,500
Accounts receivable	13,848	16,600	Notes payable	15,000	12,200
Inventory	27,362	28,500	Other	12,971	18,300
Total	$ 64,296	$ 70,600	Total	$ 52,555	$ 59,000
			Long-term debt	$ 55,000	$ 49,383
			Owners equity
			Common stock and paid-in surplus	$ 52,000	$ 52,000
			Accumulated retained earnings	243,436	274,617
Fixed assets
Net plant and equipment	$ 338,695	$ 364,400	Total	$ 295,436	$ 326,617
Total assets	$ 402,991	$ 435,000	Total liabilities and owners equity	$ 402,991	$ 435,000

SMOLIRA GOLF CORPORATION
2021 Income Statement
Sales		$ 359,607
Cost of goods sold		235,900
Depreciation		35,400
Earnings before interest and taxes		$ 88,307
Interest paid		15,700
Taxable income		$ 72,607
Taxes (24%)		17,426
Net income		$ 55,181
Dividends	$ 24,000
Retained earnings	31,181

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.)

\begin{tabular}{|l|l|l|l|l|} \hline \multicolumn{1}{|c|}{ Short-term solvency ratios: } & \multicolumn{2}{|c|}{2020} & \multicolumn{2}{c|}{2021} \\ \hline a. Current ratio & & times & & times \\ \hline b. Quick ratio & & times & & times \\ \hline c. Cash ratio & & times & & times \\ \hline \end{tabular} \begin{tabular}{|l|l|l|} \hline \multicolumn{1}{|c|}{ Asset utilization ratios: } & & \\ \hline d. Total asset turnover & & times \\ \hline e. Inventory turnover & & times \\ \hline f. Receivables turnover & & times \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|l|} \hline \multicolumn{1}{|c|}{ Long-term solvency ratios: } & \multicolumn{2}{|c|}{2020} & \multicolumn{2}{c|}{2021} \\ \hline g. Total debt ratio & & times & & times \\ \hline h. Debt-equity ratio & & times & & times \\ \hline i. Equity multiplier & & times & & times \\ \hline \end{tabular} \begin{tabular}{|l|l|l|} \hline j. Times interest earned & & times \\ \hline k. Cash coverage ratio & & times \\ \hline \end{tabular} \begin{tabular}{|l|l|l|} \hline \multicolumn{1}{|c|}{ Profitability ratios: } & & \\ \hline I. Profit margin & & % \\ \hline m. Return on assets & & % \\ \hline n. Return on equity & & % \\ \hline \end{tabular}