The comparative financial statements of Marshall Inc. are as follows. The market price of Marshall common stock was $ 60 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			$1,264,500		$1,073,600
Net income			300,000		219,900
Dividends:
	On preferred stock		(9,800)		(9,800)
	On common stock		(19,200)		(19,200)
Retained earnings, December 31			$1,535,500		$1,264,500

Marshall Inc.
Comparative Income Statement
For the Years Ended December 31, 20Y2 and 20Y1
	20Y2		20Y1
Sales	$1,613,300		$1,486,450
Cost of merchandise sold	657,000		604,440
Gross profit	$956,300		$882,010
Selling expenses	$279,960		$368,290
Administrative expenses	238,490		216,300
Total operating expenses	$518,450		$584,590
Income from operations	$437,850		$297,420
Other revenue and expense:
Other revenue	23,050		18,980
Other expense (interest)	(120,000)		(66,400)
Income before income tax expense	$340,900		$250,000
Income tax expense	40,900		30,100
Net income	$300,000		$219,900

Marshall Inc.
Comparative Balance Sheet
December 31, 20Y2 and 20Y1
			20Y2		20Y1
Assets
Current assets:
	Cash		$304,520		$342,390
	Marketable securities		460,900		567,380
	Accounts receivable (net)		321,200		299,300
	Inventories		248,200		189,800
	Prepaid expenses		57,615		68,480
		Total current assets	$1,392,435		$1,467,350
Long-term investments			715,015		356,564
Property, plant, and equipment (net)			1,950,000		1,755,000
Total assets			$4,057,450		$3,578,914
Liabilities
Current liabilities			$421,950		$884,414
Long-term liabilities:
	Mortgage note payable, 8%		$670,000		$0
	Bonds payable, 8%		830,000		830,000
		Total long-term liabilities	$1,500,000		$830,000
Total liabilities			$1,921,950		$1,714,414
Stockholders' Equity
Preferred $0.70 stock, $20 par			$280,000		$280,000
Common stock, $10 par			320,000		320,000
Retained earnings			1,535,500		1,264,500
Total stockholders' equity			$2,135,500		$1,864,500
Total liabilities and stockholders' equity			$4,057,450		$3,578,914

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.

1. Working capital
2. Current ratio
3. Quick ratio
4. Accounts receivable turnover
5. Number of days' sales in receivables		days
6. Inventory turnover
7. Number of days' sales in inventory		days
8. Ratio of fixed assets to long-term liabilities
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		%