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	$ 2,761	$ 2,557	Accounts payable	$ 2,228	$ 2,750
Accounts receivable	4,692	5,631	Notes payable	1,825	2,266
Inventory	12,778	13,632	Other	105	122
Total	$ 20,231	$ 21,820	Total	$ 4,158	$ 5,138
			Long-term debt	$ 14,800	$ 17,560
			Owners equity
			Common stock and paid-in surplus	$ 45,500	$ 45,500
Fixed assets			Accumulated retained earnings	15,729	40,207
Net plant and equipment	$ 59,956	$ 86,585	Total	$ 61,229	$ 85,707
Total assets	$ 80,187	$ 108,405	Total liabilities and owners equity	$ 80,187	$ 108,405

SMOLIRA GOLF, INCORPORATED
2022 Income Statement
Sales	$ 190,370
Cost of goods sold	127,703
Depreciation	5,183
EBIT	$ 57,484
Interest paid	1,280
Taxable income	$ 56,204
Taxes	19,671
Net income	$ 36,533
Dividends	$ 12,055
Retained earnings	24,478

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				%