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

	Blue Water				Prime Fish
Balance sheet:
Cash	$	41,900			$	20,100
Accounts receivable (net)		42,500				33,700
Inventory		94,500				45,400
Property & equipment (net)		153,500				411,800
Other assets		84,900				314,000
Total assets	$	417,300			$	825,000
Current liabilities	$	94,500			$	62,500
Long-term debt (interest rate: 15%)		71,300				61,800
Capital stock ($10 par value)		154,300				521,000
Additional paid-in capital		29,900				106,900
Retained earnings		67,300				72,800
Total liabilities and stockholders equity	$	417,300			$	825,000
Income statement:
Sales revenue (1/2 on credit)	$	433,500			$	793,000
Cost of goods sold		(236,500	)			(400,900	)
Operating expenses		(162,800	)			(311,900	)
Net income	$	34,200			$	80,200
Other data:
Per share stock price at end of current year	$	22.9			$	24
Average income tax rate		45	%			45	%
Dividends declared and paid in current year	$	33,900			$	152,500

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).)