The condensed financial statements of Ness Company for the years 2016 and 2017 are presented below.

NESS COMPANY Balance Sheets December 31 (in thousands)
		2017		2016
Current assets
Cash and cash equivalents		$330		$360
Accounts receivable (net)		470		400
Inventory		460		390
Prepaid expenses		130		160
Total current assets		1,390		1,310
Property, plant, and equipment (net)		410		380
Investments		10		10
Intangibles and other assets		530		510
Total assets		$2,340		$2,210
Current liabilities		$820		$790
Long-term liabilities		480		380
Stockholders equitycommon		1,040		1,040
Total liabilities and stockholders equity		$2,340		$2,210

NESS COMPANY Income Statements For the Year Ended December 31 (in thousands)
		2017		2016
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 2017 and 2016. (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 December 31, 2015, was $340.)
(c)		Profit margin.
(d)		Return on assets. (Assets on December 31, 2015, were $1,900.)
(e)		Return on common stockholders equity. (Equity on December 31, 2015, was $900.)
(f)		Debt to assets ratio.
(g)		Times interest earned.