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

Find the following financial ratios for Smolira Golf $($use year$-$end figures rather than average values where appropriate$)$:

Note: Do not round intermediate calculations and round your answers to $2$ decimal places, e$.$g$.,32\mathrm{.}16.$ Enter the profitability ratios

as a percent. $\backslash$table$[[2022$ Income Statement$],[$Sales$,$$$189,770],[$Cost of goods sold,$127,403],[$Depreciation$,5,213],[$EBIT$,$$$57,154],[$Interest paid,$1,310],[$Taxable income,$$55,844],[$Taxes$,19,545],[$Net income,$$36,299],[,$ Dividends,$$12,025],[$Retained earnings,$24,274]]$

Find the following financial ratios for Smolira Golf $($use year$-$end figures rather than average values where appropriate$)$: Note: Do not round intermediate calculations and round your answers to $2$ decimal places, e$.$g$.,32\mathrm{.}16.$ Enter the profit ability ratios as a percent.

$\backslash$table$[[\backslash$table$[[$Short$-$term solvency$],[$ratios$]],2021,2022],[,,,],[$a$.$ Current ratio,$4\mathrm{.}92,$times,$4\mathrm{.}34,$times$],[$b$.$ Quick ratio,$1\mathrm{.}83$vv$,$times,$1\mathrm{.}65,$times$],[$c$.$ Cash ratio,$0\mathrm{.}69,$times,$0\mathrm{.}53,$times$],[$Asset utilization ratios$],[$d$.$ Total asset turnover,,,$2\mathrm{.}06\backslash$times $,$times$],[$e$.$ Inventory turnover,,,$9\mathrm{.}66\backslash$times $,$times$],[$f$.$ Receivables turnover,,,$36\mathrm{.}61\backslash$times $,$times$],[$Long$-$term solvency ratios$],[$g$.$ Total debt ratio,$0\mathrm{.}19\backslash$times $,$times,$0\mathrm{.}16\backslash$times $,$times$],[$h$.$ Debt$-$equity ratio,$0\mathrm{.}07$ox$,$times,$0\mathrm{.}06\backslash$times $,$times$],[$i$.$ Equity multiplier,$1\mathrm{.}31,$times,$1\mathrm{.}27,$times$],[\backslash$table$[[$j$.$ Times interest earned$],[$ratio$]],,,43\mathrm{.}63$vv$,$times$],[$k$.$ Cash coverage ratio,,,$47\mathrm{.}61,$times$],[$Profitability ratios$],[$I$.$ Profit margin,,,$19\mathrm{.}13,\%],[$m$.$ Return on assets,,,$39\mathrm{.}32\backslash$times $,\%],[$n$.$ Return on equity,,,$50\mathrm{.}52\backslash$times $,\%]]$