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

SMOLIRA GOLF, INC. Balance Sheets as of December 31, 2015 and 2016
	2015				2016					2015				2016
Assets									Liabilities and Owners Equity
Current assets									Current liabilities
Cash	$	2,821			$	2,657			Accounts payable	$	2,218			$	2,730
Accounts receivable		4,702				5,651			Notes payable		1,815				2,246
Inventory		12,738				13,652			Other		103				120
Total	$	20,261			$	21,960			Total	$	4,136			$	5,096
									Long-term debt	$	14,600			$	17,360
									Owners equity
									Common stock and paid-in surplus	$	44,500			$	44,500
Fixed assets									Accumulated retained earnings		15,719				40,061
Net plant and equipment	$	58,694			$	85,057			Total	$	60,219			$	84,561
Total assets	$	78,955			$	107,017			Total liabilities and owners equity	$	78,955			$	107,017

SMOLIRA GOLF, INC. 2016 Income Statement
Sales				$	189,970
Cost of goods sold					127,503
Depreciation					5,203
EBIT				$	57,264
Interest paid					1,300
Taxable income				$	55,964
Taxes					19,587
Net income				$	36,377
Dividends	$	12,035
Retained earnings		24,342

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

		2015			2016
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			times
h.	Debtequity ratio		times			times
i.	Equity multiplier		times			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					%