The balance sheet and income statement for the Company. Company are as follows:

J. P. Robard Mfg., Inc.
Balance Sheet ($000)
Cash	$480
Accounts receivable	1930
Inventories	1040
Current assets	$3,450
Net fixed assets	4580
Total assets	$8,030
Accounts payable	$1,090
Accrued expenses	570
Short-term notes payable	290
Current liabilities	$1,950
Long-term debt	2100
Owners' equity	3980
Total liabilities and owners' equity	$8,030

Calculate the following ratios:

Operating profit margin

Operating return on assets

Debt ratio

Average collection period

Fixed asset turnover

Return on equity

Income Statement ($000) Net sales (all credit) Cost of goods sold Gross profit Operating expenses (includes $500 depreciation) Net operating income Interest expense Earnings before taxes Income taxes (35%) Net income $7,990 (3,320) $4,670 (3,040) $1,630 (365) $1,265 (443) $822