The financial statements of Windsor Company appear below: \begin{tabular}{lrrr} Short-term notes payable & 41,000 & 93,000 \\ Bonds payable & 85,000 & 170,000 \\ Common stock & 150,000 & 150,000 \\ Retained earnings & 121,900 & 75,900 \\ \cline { 2 - 2 } \cline { 4 - 4 } Total liabilities and stockholders' equity & $420,200 & $520,500 \\ \hline \hline \end{tabular} WINDSOR COMPANY Income Statement For the Year Ended December 31, 2020 \begin{tabular}{lr} Netsales & $420,000 \\ Cost of goods sold & 260,400 \\ \cline { 2 - 2 } Gross profit & 159,600 \end{tabular} Expenses Operating expenses $41,000 Additional information: a. Cash dividends of $24,000 were declared and paid in 2020 . b. Weighted-average number of shares of common stock outstanding during 2020 was 28,000 shares. c. Market value of common stock on December 31, 2020, was $23 per share. 1. Current ratio :1 2. Return on common stockholders' equity % 3. Price-earnings ratio times 4. Accounts receivable turnover times 5. Times interest earned times 6. Profit margin % 7. Days in inventory days 8. Payoutratio % 9. Return on assets %