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	$	3,091	$	3,107		Accounts payable	$	2,173	$	2,640
Accounts receivable		4,747		5,741		Notes payable		1,770		2,156
Inventory		12,558		13,742		Other		94		111
Total	$	20,396	$	22,590		Total	$	4,037	$	4,907
						Long-term debt	$	13,000	$	15,760
						Owners equity
						Common stock
						and paid-in surplus	$	40,000	$	40,000
Fixed assets						Accumulated retained earnings		15,674		39,404
Net plant and equipment	$	52,315	$	77,481		Total	$	55,674	$	79,404
Total assets	$	72,711	$	100,071		Total liabilities and owners equity	$	72,711	$	100,071

SMOLIRA GOLF, INC. 2014 Income Statement
Sales	$	188,170
Cost of goods sold		126,603
Depreciation		5,293
EBIT	$	56,274
Interest paid		1,390
Taxable income	$	54,884
Taxes		19,209
Net income	$	35,675
Dividends	$	11,945
Retained earnings		23,730

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				%