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	$	3,181	$	3,257		Accounts payable	$	2,158	$	2,610
Accounts receivable		4,762		5,771		Notes payable		1,755		2,126
Inventory		12,498		13,772		Other		91		108
Total	$	20,441	$	22,800		Total	$	4,004	$	4,844
						Long-term debt	$	13,300	$	16,060
						Owners equity
						Common stock
						and paid-in surplus	$	38,500	$	38,500
Fixed assets						Accumulated retained earnings		15,659		39,185
Net plant and equipment	$	51,022	$	75,789		Total	$	54,159	$	77,685
Total assets	$	71,463	$	98,589		Total liabilities and owners equity	$	71,463	$	98,589

SMOLIRA GOLF, INC. 2019 Income Statement
Sales	$	187,570
Cost of goods sold		126,303
Depreciation		5,323
EBIT	$	55,944
Interest paid		1,420
Taxable income	$	54,524
Taxes		19,083
Net income	$	35,441
Dividends	$	11,915
Retained earnings		23,526

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.)

2018 2019 times times Short-term solvency ratios Current ratio b. Quick ratio a. times times times times times times times times times times times C. Cash ratio Asset utilization ratios d. Total asset turnover e. Inventory turnover f. Receivables turnover Long-term solvency ratios g. Total debt ratio h. Debt-equity ratio i. Equity multiplier j Times interest earned ratio k. Cash coverage ratio Profitability ratios 1. Profit margin m. Return on assets n. Return on equity times times times times % % %