The following financial statements apply to Benson Company:

	2019				2018
Revenues
Net sales	$	211,500			$	175,200
Other revenues		9,400				6,500
Total revenues		220,900				181,700
Expenses
Cost of goods sold		125,000				101,300
Selling expenses		19,200				17,200
General and administrative expenses		9,100				8,100
Interest expense		1,100				1,100
Income tax expense		20,300				16,900
Total expenses		174,700				144,600
Net income	$	46,200			$	37,100
Assets
Current assets
Cash	$	5,700			$	7,300
Marketable securities		2,400				2,400
Accounts receivable		35,900				31,800
Inventories		101,500				95,300
Prepaid expenses		3,200				2,200
Total current assets		148,700				139,000
Plant and equipment (net)		106,500				106,500
Intangibles		21,900				0
Total assets	$	277,100			$	245,500
Liabilities and Stockholders Equity
Liabilities
Current liabilities
Accounts payable	$	38,200			$	55,200
Other		15,400				16,400
Total current liabilities		53,600				71,600
Bonds payable		65,200				66,200
Total liabilities		118,800				137,800
Stockholders equity
Common stock (50,000 shares)		113,400				113,400
Retained earnings		44,900				(5,700	)
Total stockholders equity		158,300				107,700
Total liabilities and stockholders equity	$	277,100			$	245,500

Required

Calculate the following ratios for 2018 and 2019. Since 2017 numbers are not presented, do not use averages when calculating the ratios for 2018. Instead, use the number presented on the 2018 balance sheet.

1. Net margin. (Round your answers to 2 decimal places.)
2. Return on investment. (Round your answers to 2 decimal places.)
3. Return on equity. (Round your answers to 2 decimal places.)
4. Earnings per share. (Round your answers to 2 decimal places.)
5. Price-earnings ratio (market prices at the end of 2018 and 2019 were $5.98 and $4.82, respectively). (Round your intermediate calculations and final answers to 2 decimal places.)
6. Book value per share of common stock. (Round your answers to 2 decimal places.)
7. Times interest earned. Exclude extraordinary income in the calculation as they cannot be expected to recur and, therefore, will not be available to satisfy future interest payments. (Round your answers to 2 decimal places.)
8. Working capital.
9. Current ratio. (Round your answers to 2 decimal places.)
10. Quick (acid-test) ratio. (Round your answers to 2 decimal places.)
11. Accounts receivable turnover. (Round your answers to 2 decimal places.)
12. Inventory turnover. (Round your answers to 2 decimal places.)
13. Debt to equity ratio. (Round your answers to 2 decimal places.)
14. Debt to assets ratio. (Round your answers to the nearest whole percent.)

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