The financial statements of Healthy Company appear below:

HEALTHY COMPANY

Comparative Balance Sheet

December 31,

Assets 2020 2019

Cash .................................................................................................... $ 55,000 $ 30,000

Marketable securities .................................................................. 30,000 50,000

Accounts receivable (net) ............................................................... 50,000 40,000

Inventory ............................................................................................ 160,000 140,000

Property, plant and equipment (net) ....................................... 180,000 190,000

Total assets .................................................................................... $475,000 $450,000

Liabilities and stockholders' equity

Accounts payable ................................................................................. $ 45,000 $ 20,000

Short-term notes payable ..................................................................... 60,000 80,000

Bonds payable ..................................................................................... 90,000 150,000

Common stock ..................................................................................... 160,000 135,000

Retained earnings ................................................................................. 120,000 65,000

Total liabilities and stockholders' equity................................ $475,000 $450,000

HEALTHY COMPANY

Income Statement

For the Year Ended December 31, 2020

Net sales ............................................................................................. $600,000

Cost of goods sold ................................................................................ 390,000

Gross profit .......................................................................................... 210,000

Expenses

Interest expense ............................................................................. $30,000

Selling expenses ............................................................................. 40,000

Administrative expenses .................................................................. 25,000

Total expenses ......................................................................... 95,000

Income before income taxes .................................................................. 115,000

Income tax expense .............................................................................. 30,000

Net income .......................................................................................... $ 85,000

Additional information:

a. Cash dividends of ? were declared and paid in 2020.

b. Weighted-average number of shares of common stock outstanding during 2020 was 105,000 shares.

c. Market value of common stock on December 31, 2020, was $5.60 per share.

Using the financial statements and additional information, compute the following ratios for the Healthy Company for 2020.

1) Return on common stockholders' equity ___%

2) Gross profit percentage ___ %

3) Earnings per share $ ___

4) Total asset turnover ___ times

5) Fixed asset turnover ___ times

6) Accounts receivable turnover ___ times

7) Average collection period ____ days

8) Inventory turnover ___ times.

9) Average days in inventory ___ days.

10) Current ratio ___ : 1.0

11) Quick ratio ___ : 1.0

12) Times interest earned ___ times.

13) Debt to equity ___ : 1.0

14) P/E Ratio ___

15) Dividend yield ratio ___ %