The condensed financial statements of Sandhill Co. for the years 2021 and 2022 are presented below.

SANDHILL CO. Balance Sheets December 31 (in thousands)
		2022		2021
Current assets
Cash and cash equivalents		$330		$360
Accounts receivable (net)		580		510
Inventory		570		500
Prepaid expenses		130		160
Total current assets		1,610		1,530
Property, plant, and equipment (net)		410		380
Investments		120		120
Intangibles and other assets		530		510
Total assets		$2,670		$2,540
Current liabilities		$930		$900
Long-term liabilities		590		490
Stockholders equitycommon		1,150		1,150
Total liabilities and stockholders equity		$2,670		$2,540

SANDHILL CO. Income Statements For the Year Ended December 31 (in thousands)
		2022		2021
Sales revenue		$3,910		$3,570
Costs and expenses
Cost of goods sold		1,080		1,000
Selling & administrative expenses		2,400		2,330
Interest expense		10		20
Total costs and expenses		3,490		3,350
Income before income taxes		420		220
Income tax expense		168		88
Net income		$ 252		$ 132

Compute the following ratios for 2022 and 2021. (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, 2020, was $450.)
(c)		Profit margin.
(d)		Return on assets. (Assets on December 31, 2020, were $2,360.)
(e)		Return on common stockholders equity. (Equity on December 31, 2020, was $920.)
(f)		Debt to assets ratio.
(g)		Times interest earned.

		2022			2021
Current ratio.		enter the ratio rounded to 2 decimal places	:1		enter the ratio rounded to 2 decimal places	:1
Inventory turnover.		enter inventory turnover rounded to 2 decimal places			enter inventory turnover rounded to 2 decimal places
Profit margin.		enter percentages rounded to 1 decimal place	%		enter percentages rounded to 1 decimal place	%
Return on assets.		enter percentages rounded to 1 decimal place	%		enter percentages rounded to 1 decimal place	%
Return on common stockholders equity.		enter percentages rounded to 1 decimal place	%		enter percentages rounded to 1 decimal place	%
Debt to assets ratio.		enter percentages rounded to 1 decimal place	%		enter percentages rounded to 1 decimal place	%
Times interest earned.		enter times interest earned rounded to 1 decimal place	times		enter times interest earned rounded to 1 decimal place	times