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	$	3,061	$	3,057		Accounts payable	$	2,178	$	2,650
Accounts receivable		4,742		5,731		Notes payable		1,775		2,166
Inventory		12,578		13,732		Other		95		112
Total	$	20,381	$	22,520		Total	$	4,048	$	4,928
						Long-term debt	$	12,900	$	15,660
						Owners equity
						Common stock
						and paid-in surplus	$	40,500	$	40,500
Fixed assets						Accumulated retained earnings		15,679		39,477
Net plant and equipment	$	52,746	$	78,045		Total	$	56,179	$	79,977
Total assets	$	73,127	$	100,565		Total liabilities and owners equity	$	73,127	$	100,565

SMOLIRA GOLF, INC. 2019 Income Statement
Sales	$	188,370
Cost of goods sold		126,703
Depreciation		5,283
EBIT	$	56,384
Interest paid		1,380
Taxable income	$	55,004
Taxes		19,251
Net income	$	35,753
Dividends	$	11,955
Retained earnings		23,798

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 a. Current ratio b. Quick ratio C. Cash ratio times times times times Asset utilization ratios times times times times times times d. Total asset turnover e. Inventory turnover 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 I. Profit margin m. Return on assets n. Return on equity times times times times times % % %