The following financial information is for Sandhill Company.

SANDHILL COMPANY Balance Sheets December 31
Assets		2022		2021
Cash		$ 69,250		$ 66,060
Debt investments (short-term)		50,000		42,000
Accounts receivable		106,000		92,000
Inventory		238,000		166,000
Prepaid expenses		25,000		24,000
Land		132,000		132,000
Building and equipment (net)		264,000		184,000
Total assets		$ 884,250		$ 706,060
Liabilities and Stockholders Equity
Notes payable		$ 168,550		$ 105,000
Accounts payable		68,000		51,000
Accrued liabilities		42,000		42,000
Bonds payable, due 2025		252,000		169,000
Common stock, $10 par		209,000		209,000
Retained earnings		144,700		130,060
Total liabilities and stockholders equity		$ 884,250		$ 706,060

SANDHILL COMPANY Income Statements For the Years Ended December 31
		2022		2021
Sales revenue		$ 891,000		$ 783,000
Cost of goods sold		646,400		578,100
Gross profit		244,600		204,900
Operating expenses		194,704		157,920
Net income		$ 49,896		$ 46,980

Additional information:

1.		Inventory at the beginning of 2021 was $ 116,000.
2.		Accounts receivable (net) at the beginning of 2021 were $ 88,000.
3.		Total assets at the beginning of 2021 were $ 642,000.
4.		No common stock transactions occurred during 2021 or 2022.
5.		All sales were on account.

(a1)

Compute the liquidity and profitability ratios of Sandhill Company for 2021 and 2022. (Round current ratio, asset turnover and earnings per share to 2 decimal places, e.g 1.83 and all other answers to 1 decimal place, e.g. 1.8 or 1.8%. If % change is a decrease show the numbers as negative, e.g. -1.83% or (1.83%).)

		2022			2021			% Change
LIQUIDITY
Current ratio		enter Current ratio rounded to 2 decimal places	:1		enter Current ratio rounded to 2 decimal places	:1		enter Current ratio in percentages rounded to 1 decimal place	%
Accounts receivables turnover		enter a number of Accounts receivables turnover in times rounded to 1 decimal place	times		enter a number of Accounts receivables turnover in times rounded to 1 decimal place	times		enter Accounts receivables turnover in percentages rounded to 1 decimal place	%
Inventory turnover		enter a number of Inventory turnover in times rounded to 1 decimal place	times		enter a number of Inventory turnover in times rounded to 1 decimal place	times		enter Inventory turnover in percentages rounded to 1 decimal place	%

		2022			2021			% Change
PROFITABILITY
Profit margin		enter Profit margin in percentages rounded to 1 decimal place	%		enter Profit margin in percentages rounded to 1 decimal place	%		enter Profit margin in percentages rounded to 1 decimal place	%
Asset turnover		enter a number of Asset turnover in times rounded to 2 decimal places	times		enter a number of Asset turnover in times rounded to 2 decimal places	times		enter Asset turnover in percentages rounded to 1 decimal place	%
Return on assets		enter Return on assets in percentages rounded to 1 decimal place	%		enter Return on assets in percentages rounded to 1 decimal place	%		enter Return on assets in percentages rounded to 1 decimal place	%
Earnings per share		$ enter Earnings per share in dollars rounded to 2 decimal places			$ enter Ear