The condensed financial statements of Oriole Company for the years 2020-2021 are presented below: Oriole Company Comparative Balance Sheets As of December 31, 2020 and 2021 2021 2020 Cash $643,000 $147,500 Accounts receivable (net) 516,000 445,000 Inventories 573,000 513,000 Plant and equipment 2,714,000 1,615,000 Accumulated depreciation (395,000 ) (223,000 ) $4,051,000 $2,497,500 Accounts payable $513,000 $231,000 Dividends payable -0- 69,500 Bonds payable 616,000 -0- Common stock ($10 par) 2,240,000 1,760,000 Retained earnings 682,000 437,000 $4,051,000 $2,497,500 Additional data: Market value of stock at 12/31/21 is $80 per share. Oriole sold 47,000 shares of common stock at par on July 1, 2021. Oriole Company Condensed Income Statement For the Year Ended December 31, 2021 Sales revenue $3,654,000 Cost of goods sold 2,418,000 Gross profit 1,236,000 Administrative and selling expenses 778,000 Net income $458,000 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 12/31/21 $ $ (b) Acid test ratio at 12/31/21 $ $ (c) Accounts receivable turnover in 2021 $ $ (d) Inventory turnover in 2021 $ $ (e) Profit margin on sales in 2021 $ $ (f) Earnings per share in 2021 $ (g) Return on common stockholders equity in 2021 $ $ (h) Price earnings ratio at 12/31/21 $ $ (i) Debt to assets at 12/31/21 $ $ (j) Book value per share at 12/31/21 $