The financial statements for Castile Products, Inc., are given below:

Castile Products, Inc. Balance Sheet December 31
Assets
Current assets:
Cash	$	18,000
Accounts receivable, net		170,000
Merchandise inventory		390,000
Prepaid expenses		12,000
Total current assets		590,000
Property and equipment, net		830,000
Total assets	$	1,420,000
Liabilities and Stockholders' Equity
Liabilities:
Current liabilities	$	220,000
Bonds payable, 10%		310,000
Total liabilities		530,000
Stockholders equity:
Common stock, $5 par value	$	150,000
Retained earnings		740,000
Total stockholders equity		890,000
Total liabilities and stockholders equity	$	1,420,000

Castile Products, Inc. Income Statement For the Year Ended December 31
Sales	$	2,560,000
Cost of goods sold		1,340,000
Gross margin		1,220,000
Selling and administrative expenses		580,000
Net operating income		640,000
Interest expense		31,000
Net income before taxes		609,000
Income taxes (30%)		182,700
Net income	$	426,300

Account balances at the beginning of the year were: accounts receivable, $150,000; and inventory, $280,000. All sales were on account.

Required:

Compute the following financial data and ratios:

3. Acid-test ratio. (Round your answer to 2 decimal places.)

4. Debt-to-equity ratio. (Round your answer to 2 decimal places.)

5. Times interest earned ratio. (Round your answer to 2 decimal places.)