The current year financial statements for Blue Water Company and Prime Fish Company are presented below.

	Blue Water				Prime Fish
Balance sheet:
Cash	$	42,600			$	19,400
Accounts receivable (net)		46,000				35,800
Inventory		91,000				49,600
Property & equipment (net)		164,000				420,200
Other assets		85,600				321,000
Total assets	$	429,200			$	846,000
Current liabilities	$	91,000			$	73,000
Long-term debt (interest rate: 10%)		76,200				63,200
Capital stock ($10 par value)		159,200				528,000
Additional paid-in capital		30,600				107,600
Retained earnings		72,200				74,200
Total liabilities and stockholders equity	$	429,200			$	846,000
Income statement:
Sales revenue (1/3 on credit)	$	423,000			$	786,000
Cost of goods sold		(233,000	)			(401,600	)
Operating expenses		(164,200	)			(312,600	)
Net income	$	25,800			$	71,800
Other data:
Per share stock price at end of current year	$	23.6			$	31
Average income tax rate		30	%			30	%
Dividends declared and paid in current year	$	34,600			$	156,000

Both companies are in the fish catching and manufacturing business. Both have been in business approximately 10 years, and each has had steady growth. The management of each has a different viewpoint in many respects. Blue Water is more conservative, and as its president has said, We avoid what we consider to be undue risk. Neither company is publicly held.

Required:

1. Complete a schedule that reflects a ratio analysis of each company. (Round your intermediate calculations and final answers to 2 decimal places. Enter percentage answers rounded to 2 decimal places (i.e. 0.1234 should be entered as 12.34).)