The comparative financial statements of Marshall Inc. are as follows. The market price of Marshall Inc. common stock was $ 51 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			$ 4,526,050		$ 3,821,450
Net income			966,000		782,700
Total			$ 5,335,850		$ 4,604,150
Dividends
	On preferred stock		$ 13,300		$ 13,300
	On common stock		64,800		64,800
		Total dividends	$ 78,100		$ 78,100
Retained earnings, December 31			$ 5,413,950		$ 4,526,050

Marshall Inc.
Comparative Income Statement
For the Years Ended December 31, 20Y2 and 20Y1
	20Y2		20Y1
Sales	$ 5,617,350		$ 5,175,540
Cost of goods sold	2,124,300		1,954,360
Gross profit	$ 3,493,050		$ 3,221,180
Selling expenses	$ 1,138,450		$ 1,385,380
Administrative expenses	969,790		813,640
Total operating expenses	2,108,240		2,199,020
Income from operations	$ 1,384,810		$ 1,022,160
Other income	72,890		65,240
	$ 1,457,700		$ 1,087,400
Other expense (interest)	360,000		198,400
Income before income tax	$ 1,097,700		$ 889,000
Income tax expense	131,700		106,300
Net income	$ 966,000		$ 782,700

Marshall Inc.
Comparative Balance Sheet
December 31, 20Y2 and 20Y1
			Dec. 31, 20Y2		Dec. 31, 20Y1
Assets
Current assets
	Cash		$ 867,230		$ 877,820
	Marketable securities		1,312,560		1,454,690
	Accounts receivable (net)		1,073,100		1,007,400
	Inventories		803,000		613,200
	Prepaid expenses		164,074		175,560
		Total current assets	$ 4,219,964		$ 4,128,670
Long-term investments			3,779,146		1,081,247
Property, plant, and equipment (net)			5,400,000		4,860,000
Total assets			$ 13,399,110		$ 10,069,917
Liabilities
Current liabilities			$ 1,455,160		$ 1,033,867
Long-term liabilities
	Mortgage note payable, 8 %		$ 2,020,000		$ 0
	Bonds payable, 8 %		2,480,000		2,480,000
		Total long-term liabilities	$ 4,500,000		$ 2,480,000
Total liabilities			$ 5,955,160		$ 3,513,867
Stockholders' Equity
Preferred $ 0.70 stock, $ 50 par			$ 950,000		$ 950,000
Common stock, $ 10 par			1,080,000		1,080,000
Retained earnings			5,413,950		4,526,050
	Total stockholders' equity		$ 7,443,950		$ 6,556,050
Total liabilities and stockholders' equity			$ 13,399,110		$ 10,069,917

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		%