The balance sheet and income statement for the J. P. Robard Mfg. Company are as follows:

J. P. Robard Mfg., Inc. Balance Sheet ($000) Cash$510 Accounts receivable2,100 Inventories970 Current assets$3,580 Net fixed assets4,500 Total assets$8,080 Accounts payable$1,090 Accrued expenses650 Short-term notes payable320 Current liabilities$2,060 Long-term debt2,000 Owners' equity4,020 Total liabilities and owners' equity$8,080

Calculate the following ratios:

Current ratio

Times interest earned

Inventory turnover

Total asset turnover

Operating profit margin

Operating return on assets

Debt ratio

Average collection period

Fixed asset turnover

Return on equity