The Balance Sheet and the Income Statement for ABC Manufacturing Corporation are as follows:
DATA (All amounts in SAR unless otherwise indicated, all sales are on credit and no hard keys.)
Balance Sheet:

ABC Corporation Balance Sheet
	2019
Cash	310
Accounts receivable	685
Inventories	600
Other current assets	105
Total current assets	1,700
Gross fixed assets	3,750
Accumulated depreciation	-1,500
Net fixed assets	2,250
Total assets	3,950
LIABILITIES (DEBT) AND EQUITY
Accounts payable	350
Short-term notes payable	250
Total current liabilities	600
Long-term debt	950
Total liabilities	1,550
Common stock (par & paid in capital)	1,050
Retained earnings	1,475
Total common equity	2,400
Total liabilities and equity	3,950
ABC Corporation Income Statement	2019
Sales	6,000
Cost of goods sold	-3,700
Gross profits	2,300
Operating expenses:
Selling and G&A expenses	-820
Depreciation expenses	-340
Total operating expenses	-1,160
Operating income (earnings before interest and taxes)	1,140
Interest expense	-200
Earnings before taxes	940
Income taxes	-230
Net Income	710
Number of shares (thousands)	160
Dividends (thousands)	120
Market price per share	40
Calculate the following ratios:
Current ratio
Acid-test ratio
Days in receivables
Days in inventories
Operating return on assets
Operating profit margin
Total asset turnover
Fixed asset turnover
Debt ratio
Times interest earned
Return on equity
Earnings per share
Dividends per share
Price/Earnings
Book value per share
Market/Book