Some recent financial statements for Smolira Golf, Inc., follow.

SMOLIRA GOLF, INC. Balance Sheets as of December 31, 2013 and 2014
	2013		2014				2013		2014
Assets						Liabilities and Owners Equity
Current assets						Current liabilities
Cash	$	4,607	$	4,910		Accounts payable	$	3,413	$	3,846
Accounts receivable		6,702		8,149		Notes payable		2,768		3,416
Inventory		17,357		19,350		Other		138		165
Total	$	28,666	$	32,409		Total	$	6,319	$	7,427
						Long-term debt	$	22,500	$	19,000
						Owners equity
						Common stock
						and paid-in surplus	$	38,000	$	38,000
Fixed assets						Accumulated retained earnings		20,535		44,792
Net plant and equipment	$	58,688	$	76,810		Total	$	58,535	$	82,792
Total assets	$	87,354	$	109,219		Total liabilities and owners equity	$	87,354	$	109,219

SMOLIRA GOLF, INC. 2014 Income Statement
Sales			$	205,227
Cost of goods sold				138,383
Depreciation				5,910
EBIT			$	60,934
Interest paid				1,617
Taxable income			$	59,317
Taxes				20,760
Net income			$	38,557
Dividends	$	14,300
Retained earnings		24,257

Required:

Find the following financial ratios for Smolira Golf (use year-end figures rather than average values where appropriate): (Do not round intermediate calculations. Round your answers to 2 decimal places (e.g., 32.16).)

		2013		2014
Short-term solvency ratios
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
g.	Total debt ratio				times
h.	Debt-equity ratio				times
i.	Equity multiplier				times
j.	Times interest earned ratio				times
k.	Cash coverage ratio				times
Profitability ratios
l.	Profit margin				%
m.	Return on assets				%
n.	Return on equity				%