The condensed financial statements of Cullumber Company for the years 2026 and 2027 are presented as follows. (Amounts in thousands.) CULLUMBER COMPANY Balance Sheets December 31 2027 2026 Current assets Cash and cash equivalents $330 $360 Accounts receivable (net) 600 530 Inventory 500 430 Prepaid expenses 120 160 Total current assets 1,550 1,480 Investments 140 140 Property, plant, and equipment (net) 420 380 Intangibles and other assets 530 510 Total assets $2,640 $2,510 Current liabilities $1,030 $920 Long-term liabilities 450 420 Stockholders' equity-common 1,160 1,170 Total liabilities and stockholders' equity $2,640 $2,510 Income Statements For the Years Ended December 31 2027 2026 $3,840 $3,500 Net sales Expenses Cost of goods sold 1,085 1,020 Selling and administrative expenses 2,400 2,330 Interest expense 25 20 Total expenses 3,510 3,370 Income before income taxes 330 130 Income tax expense 99 39 Net income $231 $91 Compute the following ratios for 2027 and 2026. (Round current ratio and inventory turnover to 2 decimal places, e.g. 1.83 and all other answers to 1 decimal place, e.g. 1.8 or 12.6%.) (a) Current ratio. (b) Inventory turnover. (Inventory on 12/31/25 was $360.) (c) Profit margin. (d) Return on assets. (Assets on 12/31/25 were $2,630.) (e) Return on common stockholders' equity. (Stockholders' equity-common on 12/31/25 was $990.) (f) Debt to assets ratio. (g) Times interest earned. Current ratio Inventory turnover Profit margin Return on assets 2027 :1 times % 2026 :1 times % % % Return on common stockholders' equity % % Debt to assets ratio % % Times interest earned times times