The following financial statements apply to Jordan Company:

	2019				2018
Revenues
Net sales	$	210,700			$	175,600
Other revenues		8,300				6,700
Total revenues		219,000				182,300
Expenses
Cost of goods sold		124,800				102,500
Selling expenses		19,000				17,000
General and administrative expenses		10,500				9,500
Interest expense		1,000				1,000
Income tax expense		19,500				16,600
Total expenses		174,800				146,600
Net income	$	44,200			$	35,700
Assets
Current assets
Cash	$	4,100			$	6,500
Marketable securities		2,600				2,600
Accounts receivable		35,800				30,200
Inventories		101,100				95,100
Prepaid expenses		4,000				3,000
Total current assets		147,600				137,400
Plant and equipment (net)		106,000				106,000
Intangibles		20,100				0
Total assets	$	273,700			$	243,400
Liabilities and Stockholders Equity
Liabilities
Current liabilities
Accounts payable	$	39,600			$	54,900
Other		16,800				15,800
Total current liabilities		56,400				70,700
Bonds payable		65,100				66,100
Total liabilities		121,500				136,800
Stockholders equity
Common stock (44,000 shares)		113,100				113,100
Retained earnings		39,100				(6,500	)
Total stockholders equity		152,200				106,600
Total liabilities and stockholders equity	$	273,700			$	243,400

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 $5.99 and $4.88, 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.)