The following financial statements apply to Finch Company:

Year 2 Year 1Revenues$220,800 $181,800 Expenses Cost of goods sold 125,600 103,000 Selling expenses 20,300 18,300 General and administrative expenses 9,800 8,800 Interest expense 2,300 2,300 Income tax expense 19,100 16,300 Total expenses 177,100 148,700 Net income$43,700 $33,100 Assets Current assets Cash$5,400 $7,100 Marketable securities 2,400 2,400 Accounts receivable 36,400 30,900 Inventories 101,800 95,300 Prepaid expenses 4,000 3,000 Total current assets 150,000 138,700 Plant and equipment (net) 105,500 105,500 Intangibles 20,800 0 Total assets$276,300 $244,200 Liabilities and Stockholders Equity Liabilities Current liabilities Accounts payable$39,700 $35,700 Other 16,900 16,000 Total current liabilities 56,600 51,700 Bonds payable 65,600 66,600 Total liabilities 122,200 118,300 Stockholders equity Common stock (43,000 shares) 113,200 113,200 Retained earnings 40,900 12,700 Total stockholders equity 154,100 125,900 Total liabilities and stockholders equity$276,300 $244,200

Required Calculate the following ratios for Year 1 and Year 2. Since opening balance numbers are not presented do not use averages when calculating the ratios for Year 1. Instead, use the number presented on the Year 1 balance sheet. a. Net margin. (Round your answers to 2 decimal places.) b. Return on investment. (Round your answers to 2 decimal places.) c. Return on equity. (Round your answers to 2 decimal places.) d. Earnings per share. (Round your answers to 2 decimal places.) e. Price-earnings ratio (market prices at the end of Year 1 and Year 2 were $6.12 and $4.89, respectively). (Round your intermediate calculations and final answers to 2 decimal places.) f. Book value per share of common stock. (Round your answers to 2 decimal places.) g. Times interest earned. (Round your answers to 2 decimal places.) h. Working capital. i. Current ratio. (Round your answers to 2 decimal places.) j. Quick (acid-test) ratio. (Round your answers to 2 decimal places.) k. Accounts receivable turnover. (Round your answers to 2 decimal places.) l. Inventory turnover. (Round your answers to 2 decimal places.) m. Debt-to-equity ratio. (Round your answers to 2 decimal places.) n. Debt-to-assets ratio. (Round your answers to the nearest whole percent.)