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

SMOLIRA GOLF, INC. Balance Sheets as of December 31, 2015 and 2016
	2015				2016					2015				2016
Assets									Liabilities and Owners Equity
Current assets									Current liabilities
Cash	$	2,941			$	2,857			Accounts payable	$	2,198			$	2,690
Accounts receivable		4,722				5,691			Notes payable		1,795				2,206
Inventory		12,658				13,692			Other		99				116
Total	$	20,321			$	22,240			Total	$	4,092			$	5,012
									Long-term debt	$	14,200			$	16,960
									Owners equity
									Common stock and paid-in surplus	$	42,500			$	42,500
Fixed assets									Accumulated retained earnings		15,699				39,769
Net plant and equipment	$	56,170			$	82,001			Total	$	58,199			$	82,269
Total assets	$	76,491			$	104,241			Total liabilities and owners equity	$	76,491			$	104,241

SMOLIRA GOLF, INC. 2016 Income Statement
Sales				$	189,170
Cost of goods sold					127,103
Depreciation					5,243
EBIT				$	56,824
Interest paid					1,340
Taxable income				$	55,484
Taxes					19,419
Net income				$	36,065
Dividends	$	11,995
Retained earnings		24,070

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. Pay attention to the unit required by each ratio. For, example, enter the current ratio as times, but the profitability ratios as a percent.)

		2015			2016
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.	Debtequity 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					%