The comparative financial statements of Marshall Inc. are as follows. The market price of Marshall common stock was $ 54 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			$ 3,635,500		$ 3,079,700
Net income			784,000		630,800
Total			$4,419,500		$ 3,710,500
Dividends:
	On preferred stock		$ 10,500		$ 10,500
	On common stock		64,500		64,500
		Total dividends	$ 75,000		$ 75,000
Retained earnings, December 31			$ 4,344,500		$ 3,635,500

Marshall Inc.
Comparative Income Statement
For the Years Ended December 31, 20Y2 and 20Y1
	20Y2		20Y1
Sales	$ 4,888,445		$ 4,504,010
Cost of goods sold	1,708,200		1,571,540
Gross profit	$ 3,180,245		$ 2,932,470
Selling expenses	$ 1,112,560		$ 1,329,040
Administrative expenses	947,735		780,550
Total operating expenses	2,060,295		2,109,590
Income from operations	$ 1,119,950		$ 822,880
Other revenue	58,950		52,520
	$ 1,178,900		$ 875,400
Other expense (interest)	288,000		158,400
Income before income tax	$ 890,900		$ 717,000
Income tax expense	106,900		86,200
Net income	$ 784,000		$ 630,800

Marshall Inc.
Comparative Balance Sheet
December 31, 20Y2 and 20Y1
			Dec. 31, 20Y2		Dec. 31, 20Y1
Assets
Current assets
	Cash		$ 694,840		$ 705,970
	Marketable securities		1,051,650		1,169,900
	Accounts receivable (net)		854,100		803,000
	Inventories		642,400		496,400
	Prepaid expenses		131,450		141,190
		Total current assets	$ 3,374,440		$ 3,316,460
Long-term investments			2,663,660		560,458
Property, plant, and equipment (net)			4,680,000		4,212,000
Total assets			$ 10,718,100		$ 8,088,918
Liabilities
Current liabilities			$ 1,163,600		$ 863,418
Long-term liabilities
	Mortgage note payable, 8 %		$ 1,620,000		$ 0
	Bonds payable, 8 %		1,980,000		1,980,000
		Total long-term liabilities	$ 3,600,000		$ 1,980,000
Total liabilities			$ 4,763,600		$ 2,843,418
Stockholders' Equity
Preferred $ 0.70 stock, $ 50 par			$ 750,000		$ 750,000
Common stock, $ 10 par			860,000		860,000
Retained earnings			4,344,500		3,635,500
Total stockholders' equity			$ 5,954,500		$ 5,245,500
Total liabilities and stockholders' equity			$ 10,718,100		$ 8,088,918

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		%