The condensed financial statements of Wildhorse Company for the years 2020-2021 are presented below:

Wildhorse Company Comparative Balance Sheets As of December 31, 2020 and 2021
		2021			2020
Cash		$518,000			$212,000
Accounts receivable (net)		535,000			434,000
Inventories		570,000			513,000
Plant and equipment		2,727,000			1,601,000
Accumulated depreciation		(382,000	)		(230,000	)
		$3,968,000			$2,530,000
Accounts payable		$513,000			$248,000
Dividends payable		-0-			67,000
Bonds payable		619,000			-0-
Common stock ($10 par)		2,222,000			1,778,000
Retained earnings		614,000			437,000
		$3,968,000			$2,530,000

Additional data:
	Market value of stock at 12/31/21 is $80 per share.
	Wildhorse sold 44,000 shares of common stock at par on July 1, 2021.

Wildhorse Company Condensed Income Statement For the Year Ended December 31, 2021
Sales revenue		$3,690,000
Cost of goods sold		2,402,000
Gross profit		1,288,000
Administrative and selling expenses		760,000
Net income		$528,000

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.)

(c)		Accounts receivable turnover 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