The following financial statements apply to Robin Company.

	2015			2014
Revenues
Net sales	$	210,200		$	176,200
Other revenues		8,000			5,300
Total revenues		218,200			181,500
Expenses
Cost of goods sold		125,000			102,900
Selling expenses		20,600			18,600
General and administrative expenses		10,200			9,200
Interest expense		1,300			1,300
Income tax expense		19,600			16,500
Total expenses		176,700			148,500
Earnings from continuing operations before extraordinary items		41,500			33,000
Extraordinary gain (net of $1,300 tax)		3,600			0
Net income	$	45,100		$	33,000
Assets
Current assets
Cash	$	5,800		$	6,800
Marketable securities		2,800			2,800
Accounts receivable		35,500			30,800
Inventories		101,400			95,200
Prepaid expenses		4,400			3,400
Total current assets		149,900			139,000
Plant and equipment (net)		105,500			105,500
Intangibles		21,300			0
Total assets	$	276,700		$	244,500
Liabilities and Stockholders Equity
Liabilities
Current liabilities
Accounts payable	$	38,500		$	55,700
Other		15,100			15,300
Total current liabilities		53,600			71,000
Bonds payable		65,800			66,800
Total liabilities		119,400			137,800
Stockholders equity
Common stock (48,000 shares)		114,900			114,900
Retained earnings		42,400			(8,200	)
Total stockholders equity		157,300			106,700
Total liabilities and stockholders equity	$	276,700		$	244,500

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 $4.81, 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.)