The comparative financial statements of Marshall Inc. are as follows. The market price of Marshall common stock was $ 70 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			$ 3,327,700		$ 2,800,000
Net income			790,400		573,500
Total			$4,118,100		$ 3,373,500
Dividends:
	On preferred stock		$ 9,800		$ 9,800
	On common stock		36,000		36,000
		Total dividends	$ 45,800		$ 45,800
Retained earnings, December 31			$ 4,072,300		$ 3,327,700

Marshall Inc.
Comparative Income Statement
For the Years Ended December 31, 20Y2 and 20Y1
	20Y2		20Y1
Sales	$ 4,599,000		$ 4,237,250
Cost of goods sold	1,708,200		1,571,540
Gross profit	$ 2,890,800		$ 2,665,710
Selling expenses	$ 944,300		$ 1,194,270
Administrative expenses	804,410		701,390
Total operating expenses	1,748,710		1,895,660
Income from operations	$ 1,142,090		$ 770,050
Other revenue	60,110		49,150
	$ 1,202,200		$ 819,200
Other expense (interest)	304,000		167,200
Income before income tax	$ 898,200		$ 652,000
Income tax expense	107,800		78,500
Net income	$ 790,400		$ 573,500

Marshall Inc.
Comparative Balance Sheet
December 31, 20Y2 and 20Y1
			Dec. 31, 20Y2		Dec. 31, 20Y1
Assets
Current assets
	Cash		$ 932,600		$ 883,870
	Marketable securities		1,411,500		1,464,690
	Accounts receivable (net)		846,800		795,700
	Inventories		642,400		496,400
	Prepaid expenses		176,431		176,770
		Total current assets	$ 4,009,731		$ 3,817,430
Long-term investments			2,017,639		1,389,382
Property, plant, and equipment (net)			4,560,000		4,104,000
Total assets			$ 10,587,370		$ 9,310,812
Liabilities
Current liabilities			$ 1,215,070		$ 2,393,112
Long-term liabilities
	Mortgage note payable, 8 %		$ 1,710,000		$ 0
	Bonds payable, 8 %		2,090,000		2,090,000
		Total long-term liabilities	$ 3,800,000		$ 2,090,000
Total liabilities			$ 5,015,070		$ 4,483,112
Stockholders' Equity
Preferred $ 0.70 stock, $ 50 par			$ 700,000		$ 700,000
Common stock, $ 10 par			800,000		800,000
Retained earnings			4,072,300		3,327,700
Total stockholders' equity			$ 5,572,300		$ 4,827,700
Total liabilities and stockholders' equity			$ 10,587,370		$ 9,310,812

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		%