The comparative financial statements of Marshall Inc. are as follows. The market price of Marshall Inc. common stock was $ 55 on December 31, 20Y2.

Marshall Inc.
Comparative Retained Earnings Statement
For the Years Ended December 31, 20Y2 and 20Y1
			20Y2		20Y1
Retained earnings, January 1			$ 4,240,850		$ 3,607,350
Net income			963,600		738,800
Total			$ 5,204,450		$ 4,346,150
Dividends
	On preferred stock		$ 12,600		$ 12,600
	On common stock		92,700		92,700
		Total dividends	$ 105,300		$ 105,300
Retained earnings, December 31			$ 5,099,150		$ 4,240,850

Marshall Inc.
Comparative Income Statement
For the Years Ended December 31, 20Y2 and 20Y1
	20Y2		20Y1
Sales	$ 6,094,405		$ 5,615,090
Cost of goods sold	2,053,490		1,889,210
Gross profit	$ 4,040,915		$ 3,725,880
Selling expenses	$ 1,423,370		$ 1,724,780
Administrative expenses	1,212,495		1,012,970
Total operating expenses	2,635,865		2,737,750
Income from operations	$ 1,405,050		$ 988,130
Other income	73,950		63,070
	$ 1,479,000		$ 1,051,200
Other expense (interest)	384,000		211,200
Income before income tax	$ 1,095,000		$ 840,000
Income tax expense	131,400		101,200
Net income	$ 963,600		$ 738,800

Marshall Inc.
Comparative Balance Sheet
December 31, 20Y2 and 20Y1
			Dec. 31, 20Y2		Dec. 31, 20Y1
Assets
Current assets
	Cash		$ 946,190		$ 1,003,180
	Marketable securities		1,432,080		1,662,420
	Accounts receivable (net)		1,065,800		1,000,100
	Inventories		803,000		613,200
	Prepaid expenses		179,012		200,640
		Total current assets	$ 4,426,082		$ 4,479,540
Long-term investments			2,689,303		830,156
Property, plant, and equipment (net)			6,240,000		5,616,000
Total assets			$ 13,355,385		$ 10,925,696
Liabilities
Current liabilities			$ 1,526,235		$ 2,114,846
Long-term liabilities
	Mortgage note payable, 8 %		$ 2,160,000		$ 0
	Bonds payable, 8 %		2,640,000		2,640,000
		Total long-term liabilities	$ 4,800,000		$ 2,640,000
Total liabilities			$ 6,326,235		$ 4,754,846
Stockholders' Equity
Preferred $ 0.70 stock, $ 50 par			$ 900,000		$ 900,000
Common stock, $ 10 par			1,030,000		1,030,000
Retained earnings			5,099,150		4,240,850
	Total stockholders' equity		$ 7,029,150		$ 6,170,850
Total liabilities and stockholders' equity			$ 13,355,385		$ 10,925,696

Required:

Determine the following measures for 20Y2, rounding to one decimal place, except for dollar amounts, which should be rounded to the nearest cent. Use the rounded answer of the requirement for subsequent requirement, if required. Assume 365 days a year.

5. Number of days' sales in receivables	?	days
7. Number of days' sales in inventory	?	days
9. Ratio of liabilities to stockholders' equity	?
10. Times interest earned	?
11. Asset turnover	?
12. Return on total assets	?	%
13. Return on stockholders equity	?	%
14. Return on common stockholders equity	?	%
15. Earnings per share on common stock	?
16. Price-earnings ratio	?
17. Dividends per share of common stock	?
18. Dividend yield	?	%