The comparative financial statements prepared at December 31, 2013, for Golden Corporation showed the following summarized data:

	2013	2012
Income Statement
Sales Revenue	$180,000	$165,000
Cost of goods sold	110,000	100,000
Gross profit	70,000	65,000
Operating expenses	53,300	50,400
Interest expense	2,700	2,600
Income before income taxes	14,000	12,000
Income tax expense	4,000	3,000
Net income	$10,000	$9,000
Balance Sheet
Cash	$4,000	$8,000
Accounts receivable (net)	19,000	23,000
Inventory	40,000	35,000
Property and equipment (net)	45,000	38,000
	108,000	104,000
Current liabilities (no interest)	$16,000	$19,000
Long-term liabilities (6% interest)	45,000	45,000
Common stock (par $5)	30,000	30,000
Additional paid-in capital	5,000	5,000
Retained earnings	12,000	5,000
	$108,000	$108,000

1) Compute the gross profit percentage for 2013 and 2012. (to 1 decimal place); net profit margin for 2013 and 2012 (1 decimal place); earnings per share for 2013 and 2012 (use the balance in common stock to determine number of shares outstanding); Return on Equity ratios for 2013 and 2012(Stockholder's equity totaled $30,000 at the end of 2011); Net property and equipment totaled $35,000 at the end of 2011, comput2e the fixed asset turnover ratios for 2013 and 2012; Debt-to-assets ratios for 2013 and 2012; times interest earned ratios for 2013 and 2012; After Golden released its 2013 financial statements, the companys stock was trading at $30. After the release of its 2012 financial statements, the companys stock price was $21 per share. Compute the P/E ratios for both years