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

J. P. Robard Mfg. Company Balance Sheet ($000)

Cash	483.00
Accounts receivable	1,996.00
Inventories	1,004.00
Current assets	$ 3,483.00
Net fixed assets	4,503.00
Total assets	$ 7,986.00
Accounts payable	$ 1,116.00
Accrued expenses	624.00
Short-term notes payable	276.00
Current liabilities	2,016.00
Long-term debt	1,979.00
Owners' equity	3,991.00
Total liabilities and owners' equity	$ 7,986.00

J. P. Robard Mfg. Company Income Statement ($000)

Net Sales(all credit	$ 8,023
Cost of Goods Sold	- 3,325
Gross Profit	$4,698
Operating Expences (Include 495 Depreciation)	-3,003
Operating Income	$1,695
Interest Expense	- 364
Earnings Before Taxes	$ 1,131
Income Taxes 40%	- 532
Net Income	$799

Calculate the following ratios: 1) Current ratio, 2) Operating return on assets, 3) Times interest earned, 4) Debt ratio, 5) Inventory turnover, 6) Average collection period, 7) Total asset turnover, 8) Fixed asset turnover, 9) Operating profit margin, 10) Return on equity.