The following are the financial statements for Cullumber Consumer Products Company for the fiscal year. Cullumber Consumer Products Company Income Statement Net sales $59,098 Cost of products sold 23,361 Gross profit $35,737 Marketing, research, administrative expense 18,300 Depreciation 900 Operating income (loss) $16,537 Interest expense 827 Earnings (loss) before income taxes $15,710 Income taxes Net earnings (loss) 4,827 $10,883 Cullumber Consumer Products Company Balance Sheet Assets: Liabilities and Equity: Cash and marketable securities $6,400 Accounts payable $3,710 Investment securities 507 Accrued and other liabilities 7,260 Accounts receivable 4,546 Taxes payable 2,910 Inventory 3,900 Debt due within one year 8,210 Deferred income taxes 1,038 Total current liabilities $22,090 Prepaid expenses and other receivables 1,352 Long-term debt 10,954 Total current assets $17,743 Deferred income taxes 1,690 Property, plant, and equipment, at cost 25,804 Other noncurrent liabilities 2,100 Less: Accumulated depreciation 9,397 Total liabilities $36,834 Net property, plant, and equipment $16,407 Convertible class A preferred stock 1,640 Net goodwill and other intangible assets 25,400 Common stock 2,600 Other noncurrent assets 1,840 Retained earnings 20,316 Total stockholders' equity $24,556 Total assets $61,390 Total liabilities and equity $61,390 Inventory turnover ratio Days sales in inventory Accounts receivables turnover DSO Asset Turnover Ratios Total asset turnover times days times days times Fixed assets turnover times Leverage Ratios Total debt ratio times Debt-to-equity ratio times Equity multiplier times Coverage Ratios Times interest earned times Cash coverage times