The condensed financial statements of Elliott Company for the years 2013 and 2014 are presented below.
	2014	2013
Sales revenue	$3,800	$3,460
Costs and expenses
Cost of goods sold	970	890
Selling & administrative expenses	2,400	2,330
Interest expense	10	20
Total costs and expenses	3,380	3,240
Income before income taxes	420	220
Income tax expense	168	88
Net income	$ 252	$ 132

Compute the following ratios for 2014 and 2013.

1. Current ratio.

2. Inventory turnover. (Inventory on December 31, 2012, was $340.)

3. Profit margin.

4. Return on assets. (Assets on December 31, 2012, were $1,900.)

5. Return on common stockholders