The following financial statements apply to Robin Company.

	2015			2014
Revenues
Net sales	$	210,000		$	175,000
Other revenues		4,000			5,000
Total revenues		214,000			180,000
Expenses
Cost of goods sold		126,000			103,000
Selling expenses		21,000			19,000
General and administrative expenses		11,000			10,000
Interest expense		3,000			3,000
Income tax expense		21,000			18,000
Total expenses		182,000			153,000
Earnings from continuing operations before extraordinary items		32,000			27,000
Extraordinary gain (net of $3,000 tax)		4,000			0
Net income	$	36,000		$	27,000
Assets
Current assets
Cash	$	4,000		$	8,000
Marketable securities		1,000			1,000
Accounts receivable		35,000			32,000
Inventories		100,000			96,000
Prepaid expenses		3,000			2,000
Total current assets		143,000			139,000
Plant and equipment (net)		105,000			105,000
Intangibles		20,000			0
Total assets	$	268,000		$	244,000
Liabilities and Stockholders Equity
Liabilities
Current liabilities
Accounts payable	$	40,000		$	54,000
Other		17,000			15,000
Total current liabilities		57,000			69,000
Bonds payable		66,000			67,000
Total liabilities		123,000			136,000
Stockholders equity
Common stock (50,000 shares)		115,000			115,000
Retained earnings		30,000			(7,000	)
Total stockholders equity		145,000			108,000
Total liabilities and stockholders equity	$	268,000		$	244,000

Required

Calculate the following ratios for 2014 and 2015. When data limitations prohibit computing averages, use year-end balances in your calculations.

a.

Net margin. (Round your answers to 2 decimal places. (i.e., .2345 should be entered as 23.45).)

b.	Return on investment. (Since 2013 numbers are not presented do not use averages when calculating the ratios for 2014. Instead, use the number presented on the 2014 balance sheet. Round your answers to 2 decimal places. (i.e., .2345 should be entered as 23.45).)

c.	Return on equity. (Since 2013 numbers are not presented do not use averages when calculating the ratios for 2014. Instead, use the number presented on the 2014 balance sheet. Round your answers to 2 decimal places. (i.e., .2345 should be entered as 23.45).)

d.	Earnings per share. (Round your answers to 2 decimal places.)

e.	Price-earnings ratio (market prices at the end of 2014 and 2015 were $5.94 and $4.77, respectively). (Round 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. (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.)

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. (Since 2013 numbers are not presented do not use averages when calculating the ratios for 2014. Instead, use the number presented on the 2014 balance sheet. Round your answers to 2 decimal places.)

l.	Inventory turnover. (Since 2013 numbers are not presented do not use averages when calculating the ratios for 2014. Instead, use the number presented on the 2014 balance sheet. 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 final answers to the nearest whole percent.)