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

SandhillCompany Balance Sheets December 31 (in thousands)
		2022		2021
Current assets
Cash and cash equivalents		$340		$390
Accounts receivable (net)		430		440
Inventory		480		350
Prepaid expenses		130		160
Total current assets		1,380		1,340
Investments		1		10
Property, plant, and equipment (net)		440		380
Other assets		500		550
Total assets		$2,321		$2,280
Current liabilities		$810		$800
Long-term liabilities		421		390
Stockholders equitycommon		1,090		1,090
Total liabilities and stockholders equity		$2,321		$2,280

SandhillCompany Income Statements For the Years Ended December 31 (in thousands)
		2022		2021
Net sales		$3,780		$3,530
Expenses
Cost of goods sold		960		920
Selling and administrative expenses		2,400		2,320
Interest expense		10		20
Total expenses		3,370		3,260
Income before income taxes		410		270
Income tax expense		164		108
Net income		$246		$162

Compute the following ratios for 2022 and 2021. Inventory on December 31, 2020, was $320. Assets on December 31, 2020, were $1,900. Stockholders' Equity - Common on December 31, 2020, was $940. (Round current ratio and inventory turnover to 2 decimal places, e.g. 15.25. Round other answers to 1 decimal place, e.g. 15.2 or 15.2%.)

				2022			2021
(a)		Current ratio		enter ratio rounded to 2 decimal places	:1		enter ratio rounded to 2 decimal places	:1
(b)		Inventory turnover		enter a number of times rounded to 2 decimal places	times		enter a number of times rounded to 2 decimal places	times
(c)		Profit margin		enter percentages rounded to 1 decimal place	%		enter percentages rounded to 1 decimal place	%
(d)		Return on assets		enter percentages rounded to 1 decimal place	%		enter percentages rounded to 1 decimal place	%
(e)		Return on common stockholders equity		enter percentages rounded to 1 decimal place	%		enter percentages rounded to 1 decimal place	%
(f)		Debt to assets ratio		enter percentages rounded to 1 decimal place	%		enter percentages rounded to 1 decimal place	%
(g)		Times interest earned		enter a number of times rounded to 1 decimal place	times		enter a number of times rounded to 1 decimal place	times