The condensed financial statements of Marks Company for the years 2014-2015 are presented below:

Marks Company Comparative Balance Sheets As of December 31, 2014 and 2015

2015 2014

Cash $367,000 $134,000

Accounts receivable (net) 373,000 308,000

Inventories 379,000 342,000

Plant and equipment 1,850,000 1,116,000

Accumulated depreciation (263,000 ) (192,000 )

$2,706,000 $1,708,000

Accounts payable $342,000 $163,000

Dividends payable -0- 43,000

Bonds payable 400,000 -0-

Common stock ($10 par) 1,523,000 1,220,000

Retained earnings 441,000 282,000

$2,706,000 $1,708,000

Additional data:

Market value of stock at 12/31/15 is $80 per share.

Marks sold 35,000 shares of common stock at par on July 1, 2015.

Marks Company Condensed Income Statement For the Year Ended December 31, 2015

Sales revenue $2,428,000

Cost of goods sold 1,649,000

Gross profit 779,000

Administrative and selling expenses 500,000

Net income $279,000

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 12/31/15

(b) Acid test ratio at 12/31/15

(c) Accounts receivable turnover in 2015

(d) Inventory turnover in 2015

(e) Profit margin on sales in 2015

(f) Earnings per share in 2015

(g) Return on common stock equity in 2015

(h) Price earnings ratio at 12/31/15

(i) Debt to assets at 12/31/15

(j) Book value per share at 12/31/15