The comparative financial statements prepared at December $31,$ year $2,$ for Goldfish Company showed the following summarized data:

Year $2$ Year $1$

Statement of Earnings

Sales revenue $ $332,980*$ $ $280,000$

Cost of sales $267,950224,000$

Gross profit $65,03056,000$

Operating expenses and interest expense $44,66039,800$

Earnings before income taxes $20,37016,200$

Income tax expense $8,9306,900$

Net earnings $ $11,440$ $ $9,300$

Statement of Financial Position

Cash $ $4,010$ $ $7,900$

Accounts receivable $($net$)13,45016,000$

Inventory $39,11034,000$

Property, plant, and equipment $($net$)51,24043,000$

$ $107,810$ $ $100,900$

Current liabilities $($no interest$)$ $ $13,590$ $ $15,800$

Long$-$term debt $($interest rate: $10\%)38,08035,400$

Common shares $(6,000$ shares$)36,00036,000$

Retained earnings$20,17013,700$

$ $107,840$ $ $100,900$

$*$One$-$third was credit sales.

$$During Year $2,$ cash dividends amounting to $$5,000$ were declared and paid.

$1)$ FIND GROSS PROFIT MARGIN RATIO

AVERAGE $\%=?$

$2)$ FIND Percentage of total resources invested in property, plant, and equipment:

$3)$ FIND Debt$-$to$-$equity ratio.