The following data is given:

December 31, 2018 2017

Cash $66,500 $49,500

Accounts receivable (net) 90,000 59,000

Inventories 90,000 105,000

Plant assets (net) 382,500 324,000

Accounts payable 55,500 39,500

Salaries and wages payable 12,000 5,500

Bonds payable 68,500 72,000 8%

Preferred stock, $40 par 100,000 100,000

Common stock, $10 par 120,000 90,000

Paid-in capital in excess of par 75,000 70,000

Retained earnings 198,000 160,500

Net credit sales 995,000

Cost of goods sold 740,000

Net income 82,000

Compute the following ratios:

(a)		Acid-test ratio at 12/31/18			: 1
(b)		Accounts receivable turnover in 2018			times
(c)		Inventory turnover in 2018			times
(d)		Profit margin on sales in 2018			%
(e)		Return on common stock holders equity in 2018			%
(f)		Book value per share of common stock at 12/31/18		$