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

SMOLIRA GOLF, INC. Balance Sheets as of December 31, 2018 and 2019
	2018		2019				2018		2019
Assets						Liabilities and Owners Equity
Current assets						Current liabilities
Cash	$	3,001	$	2,957		Accounts payable	$	2,188	$	2,670
Accounts receivable		4,732		5,711		Notes payable		1,785		2,186
Inventory		12,618		13,712		Other		97		114
Total	$	20,351	$	22,380		Total	$	4,070	$	4,970
						Long-term debt	$	14,000	$	16,760
						Owners equity
						Common stock
						and paid-in surplus	$	41,500	$	41,500
Fixed assets						Accumulated retained earnings		15,689		39,623
Net plant and equipment	$	54,908	$	80,473		Total	$	57,189	$	81,123
Total assets	$	75,259	$	102,853		Total liabilities and owners equity	$	75,259	$	102,853

SMOLIRA GOLF, INC. 2019 Income Statement
Sales	$	188,770
Cost of goods sold		126,903
Depreciation		5,263
EBIT	$	56,604
Interest paid		1,360
Taxable income	$	55,244
Taxes		19,335
Net income	$	35,909
Dividends	$	11,975
Retained earnings		23,934

e. Inventory turnover times f. Receivables turnover times Long-term solvency ratios g. Total debt ratio times times times times times times times times h. Debt-equity ratio i. Equity multiplier Times interest earned j. ratio k. Cash coverage ratio Profitability ratios I. Profit margin m. Return on assets n. Return on equity % % %