The comparative statements of Painter Tool Company are presented below.

PAINTER TOOL COMPANY Income Statement For the Years Ended December 31
		2017			2016
Net sales		$1,818,700			$1,749,800
Cost of goods sold		1,007,700			987,000
Gross profit		811,000			762,800
Selling and administrative expenses		518,400			480,200
Income from operations		292,600			282,600
Other expenses and losses
Interest expense		17,600			14,300
Income before income taxes		275,000			268,300
Income tax expense		80,400			77,300
Net income		$ 194,600			$ 191,000

PAINTER TOOL COMPANY Balance Sheets December 31
Assets		2017			2016
Current assets
Cash		$60,200			$64,200
Short-term investments		69,600			49,900
Accounts receivable (net)		117,400			101,300
Inventory		123,800			114,800
Total current assets		371,000			330,200
Plant assets (net)		598,400			516,800
Total assets		$969,400			$847,000
Liabilities and Stockholders Equity
Current liabilities
Accounts payable		$160,800			$145,500
Income taxes payable		42,300			42,200
Total current liabilities		203,100			187,700
Bonds payable		199,500			199,500
Total liabilities		402,600			387,200
Stockholders equity
Common stock ($5 par)		277,700			295,300
Retained earnings		289,100			164,500
Total stockholders equity		566,800			459,800
Total liabilities and stockholders equity		$969,400			$847,000

All sales were on account. Compute the following ratios for 2017. (Weighted-average common shares in 2017 were 50,300.) (Round Earnings per share, Current ratio and Acid-test ratio to 2 decimal places, e.g. 1.65 or 1.65:1, and all other answers to 1 decimal place, e.g. 6.8 or 6.8%.)

(a) Earnings per share (b) Return on common stockholders' equity (c) Return on assets (d) Current ratio (e) Acid-test ratio (f) Accounts receivable turnover (9) Inventory turnover (h) Times interest earned (i) Asset turnover (i) Debt to assets ratio times times times times