Table 4 Holde Corporation Comparative Balance Sheet For the Years Ending March 31, 2013 and 2014 Assets (Millions of Dollars) 2013 2014 Current assets: $2. $10 Accounts receivable 16 Inventory 22 Total current assets 26 $40 $46 Gross fixed assets: $120 $124 Less accumulated depreciation 60 64 Net fixed assets 60 60 Total assets $100 5106 Labilities and Owners' Equity Current liabilities: Accounts payable $16 $18 Notes payable 10 10 Total current liabilities $26 $28 Long-term debt 20 18 Owners' equity: Common stock 40 40 Retained earnings 14 20 Total liabilities and owners' $100 equity $106 Hokie had net income of $26 million for 2013 and paid total interest of of $20 million to their creditors. They reported sales of $85 million in 2013 and 5115 million in 2014. Hokie had net income of $36 million in 2014 and paid interest of $22 million to their creditors. Calculate the following financial ratios for the Hokie Corporation using the information given in Table 4 and information Hall mark for calculation and hall mark for analysis of ratio comparison over time) Current ratio Acid test ratio Debt ratio Times interest earned Total Asset Turnover Fixed Asset turnover Net profit Margin average collection period Accounts receivable turnover