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

SMOLIRA GOLF, INCORPORATED
Balance Sheets as of December 31, 2021 and 2022
Assets	2021	2022	Liabilities and Owners Equity	2021	2022
Current assets			Current liabilities
Cash	$ 3,271	$ 3,457	Accounts payable	$ 2,138	$ 2,570
Accounts receivable	4,782	5,811	Notes payable	1,735	2,086
Inventory	12,418	13,812	Other	87	104
Total	$ 20,471	$ 23,080	Total	$ 3,960	$ 4,760
			Long-term debt	$ 13,700	$ 16,460
			Owners equity
			Common stock and paid-in surplus	$ 36,500	$ 36,500
Fixed assets			Accumulated retained earnings	15,639	38,893
Net plant and equipment	$ 49,328	$ 73,533	Total	$ 52,139	$ 75,393
Total assets	$ 69,799	$ 96,613	Total liabilities and owners equity	$ 69,799	$ 96,613

SMOLIRA GOLF, INCORPORATED
2022 Income Statement
Sales	$ 186,770
Cost of goods sold	125,903
Depreciation	5,363
EBIT	$ 55,504
Interest paid	1,460
Taxable income	$ 54,044
Taxes	18,915
Net income	$ 35,129
Dividends	$ 11,875
Retained earnings	23,254

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., 32.16. Enter the profitability ratios as a percent.

	2021		2022
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				%