The condensed financial statements of Marks Company for the years 2017-2018 are presented below:

Marks Company Comparative Balance Sheets As of December 31, 2017 and 2018
		2018			2017
Cash		$405,000			$154,000
Accounts receivable (net)		372,000			308,000
Inventories		385,000			343,000
Plant and equipment		1,810,000			1,118,000
Accumulated depreciation		(260,000	)		(195,000	)
		$2,712,000			$1,728,000
Accounts payable		$343,000			$163,000
Dividends payable		-0-			45,000
Bonds payable		405,000			-0-
Common stock ($10 par)		1,523,000			1,240,000
Retained earnings		441,000			280,000
		$2,712,000			$1,728,000

Additional data:
	Market value of stock at 12/31/18 is $80 per share.
	Marks sold 35,000 shares of common stock at par on July 1, 2018.

Marks Company Condensed Income Statement For the Year Ended December 31, 2018
Sales revenue		$2,426,000
Cost of goods sold		1,648,000
Gross profit		778,000
Administrative and selling expenses		503,000
Net income		$275,000

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 12/31/18		$ $
(b)		Acid test ratio at 12/31/18		$ $
(c)		Accounts receivable turnover in 2018		$ $
(d)		Inventory turnover in 2018		$ $
(e)		Profit margin on sales in 2018		$ $
(f)		Earnings per share in 2018		$
(g)		Return on common stock holders equity in 2018		$ $
(h)		Price earnings ratio at 12/31/18		$ $
(i)		Debt to assets at 12/31/18		$ $
(j)		Book value per share at 12/31/18		$