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	$	2,761	$	2,557		Accounts payable	$	2,228	$	2,750
Accounts receivable		4,692		5,631		Notes payable		1,825		2,266
Inventory		12,778		13,632		Other		105		122
Total	$	20,231	$	21,820		Total	$	4,158	$	5,138
						Long-term debt	$	14,800	$	17,560
						Owners equity
						Common stock
						and paid-in surplus	$	45,500	$	45,500
Fixed assets						Accumulated retained earnings		15,729		40,207
Net plant and equipment	$	59,956	$	86,585		Total	$	61,229	$	85,707
Total assets	$	80,187	$	108,405		Total liabilities and owners equity	$	80,187	$	108,405

SMOLIRA GOLF, INC. 2014 Income Statement
Sales	$	190,370
Cost of goods sold		127,703
Depreciation		5,183
EBIT	$	57,484
Interest paid		1,280
Taxable income	$	56,204
Taxes		19,671
Net income	$	36,533
Dividends	$	12,055
Retained earnings		24,478

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). Enter the profitability ratios as percents.)

		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		times
h.	Debt-equity 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				%