The following financial statements apply to Robin Company.

	2015			2014
Revenues
Net sales	$	210,600		$	176,400
Other revenues		8,700			5,800
Total revenues		219,300			182,200
Expenses
Cost of goods sold		124,100			101,200
Selling expenses		20,600			18,600
General and administrative expenses		9,400			8,400
Interest expense		3,000			3,000
Income tax expense		20,400			17,200
Total expenses		177,500			148,400
Earnings from continuing operations before extraordinary items		41,800			33,800
Extraordinary gain (net of $3,000 tax)		2,000			0
Net income	$	43,800		$	33,800
Assets
Current assets
Cash	$	4,400		$	6,100
Marketable securities		1,700			1,700
Accounts receivable		35,000			31,100
Inventories		101,900			95,600
Prepaid expenses		4,400			3,400
Total current assets		147,400			137,900
Plant and equipment (net)		106,200			106,200
Intangibles		21,300			0
Total assets	$	274,900		$	244,100
Liabilities and Stockholders Equity
Liabilities
Current liabilities
Accounts payable	$	39,100		$	54,600
Other		16,900			15,700
Total current liabilities		56,000			70,300
Bonds payable		65,500			66,500
Total liabilities		121,500			136,800
Stockholders equity
Common stock (43,000 shares)		114,000			114,000
Retained earnings		39,400			(6,700	)
Total stockholders equity		153,400			107,300
Total liabilities and stockholders equity	$	274,900		$	244,100

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 $6.03 and $4.93, 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.)