The following financial statements apply to Robin Company. 2015 2014 Revenues Net sales $ 211,300 $ 176,200 Other revenues 9,700 6,700 Total revenues 221,000 182,900 Expenses Cost of goods sold 124,100 102,000 Selling expenses 19,900 17,900 General and administrative expenses 10,200 9,200 Interest expense 2,300 2,300 Income tax expense 20,400 16,000 Total expenses 176,900 147,400 Earnings from continuing operations before extraordinary items 44,100 35,500 Extraordinary gain (net of $2,300 tax) 2,200 0 Net income $ 46,300 $ 35,500 Assets Current assets Cash $ 5,500 $ 7,500 Marketable securities 2,500 2,500 Accounts receivable 36,400 31,900 Inventories 100,800 94,600 Prepaid expenses 4,200 3,200 Total current assets 149,400 139,700 Plant and equipment (net) 105,700 105,700 Intangibles 21,600 0 Total assets $ 276,700 $ 245,400 Liabilities and Stockholders Equity Liabilities Current liabilities Accounts payable $ 39,600 $ 55,400 Other 16,400 16,400 Total current liabilities 56,000 71,800 Bonds payable 65,300 66,300 Total liabilities 121,300 138,100 Stockholders equity Common stock (43,000 shares) 113,300 113,300 Retained earnings 42,100 (6,000 ) Total stockholders equity 155,400 107,300 Total liabilities and stockholders equity $ 276,700 $ 245,400 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 $6.05 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.