The condensed financial statements of Crane Company for the years 2020-2021 are presented below:

Crane Company Comparative Balance Sheets As of December 31, 2020 and 2021
		2021			2020
Cash		$574,000			$185,000
Accounts receivable (net)		528,000			449,000
Inventories		570,000			519,000
Plant and equipment		2,653,000			1,610,000
Accumulated depreciation		(382,000	)		(225,000	)
		$3,943,000			$2,538,000
Accounts payable		$519,000			$234,000
Dividends payable		-0-			67,000
Bonds payable		617,000			-0-
Common stock ($10 par)		2,199,000			1,801,000
Retained earnings		608,000			436,000
		$3,943,000			$2,538,000

Additional data:
	Market value of stock at 12/31/21 is $80 per share.
	Crane sold 45,000 shares of common stock at par on July 1, 2021.

Crane Company Condensed Income Statement For the Year Ended December 31, 2021
Sales revenue		$3,595,000
Cost of goods sold		2,434,000
Gross profit		1,161,000
Administrative and selling expenses		707,000
Net income		$454,000

Compute the following financial ratios by placing the proper amounts for numerators and denominators. (Round per unit answers to 2 decimal places, e.g. 52.75.)

(a)		Current ratio at 12/31/21		$ $
(b)		Acid test ratio at 12/31/21		$ $
(c)		Accounts receivable turnover in 2021		$ $
(d)		Inventory turnover in 2021		$ $
(e)		Profit margin on sales in 2021		$ $
(f)		Earnings per share in 2021		$
(g)		Return on common stockholders equity in 2021		$ $
(h)		Price earnings ratio at 12/31/21		$ $
(i)		Debt to assets at 12/31/21		$ $
(j)		Book value per share at 12/31/21		$