The Fisher Apparel Company balance sheet for the year ended Year 1 is as follows:

December 31, Year 1
(in Thousands of Dollars)
Assets
Cash		$4,280
Marketable securities		2,300
Accounts receivable		26,250
Inventories		39,605
Plant and equipment	$71,650
Less: Accumulated depreciation	15,600
Net plant and equipment		56,050
Total assets		$128,485
Liabilities and Stockholders Equity
Accounts payable		$12,066
Current portion of long-term debt		5,000
Accrued wages		800
Accrued taxes		2,400
Other current liabilities		2,800
Long-term debt		34,000
Common stock ($15 par)		22,500
Capital contributed in excess of par		19,100
Retained earnings		29,819
Total liabilities and stockholders equity		$128,485

1. What is Fishers investment in current assets? Round your answer to the nearest whole number. Enter your answer in thousands. For example, an answer of $1.20 thousand should be entered as 1.20, not 1,200.

   $ thousand

2. Determine Fishers working capital investment. Round your answer to the nearest whole number. Enter your answer in thousands. For example, an answer of $1.20 thousand should be entered as 1.20, not 1,200.

   $ thousand

3. Determine Fishers current ratio. Round your answer to two decimal places.

4. Determine Fishers return on stockholders equity if its Year 1 earnings after tax are $13,000(000). Round your answer to two decimal places.

   %