The following financial statements apply to Stuart Company:

	2019				2018
Revenues
Net sales	$	210,000			$	175,200
Other revenues		8,800				5,300
Total revenues		218,800				180,500
Expenses
Cost of goods sold		125,200				102,000
Selling expenses		19,600				17,600
General and administrative expenses		9,000				8,000
Interest expense		1,700				1,700
Income tax expense		20,800				17,200
Total expenses		176,300				146,500
Net income	$	42,500			$	34,000
Assets
Current assets
Cash	$	5,200			$	6,800
Marketable securities		1,100				1,100
Accounts receivable		36,700				30,600
Inventories		101,500				94,100
Prepaid expenses		3,800				2,800
Total current assets		148,300				135,400
Plant and equipment (net)		106,200				106,200
Intangibles		21,900				0
Total assets	$	276,400			$	241,600
Liabilities and Stockholders Equity
Liabilities
Current liabilities
Accounts payable	$	39,000			$	54,300
Other		15,100				16,300
Total current liabilities		54,100				70,600
Bonds payable		64,700				65,700
Total liabilities		118,800				136,300
Stockholders equity
Common stock (40,000 shares)		114,400				114,400
Retained earnings		43,200				(9,100	)
Total stockholders equity		157,600				105,300
Total liabilities and stockholders equity	$	276,400			$	241,600

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.

Net margin. (Round your answers to 2 decimal places.)

Return on investment. (Round your answers to 2 decimal places.)

Return on equity. (Round your answers to 2 decimal places.)

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

Price-earnings ratio (market prices at the end of 2018 and 2019 were $5.95 and $4.95, respectively). (Round your intermediate calculations and final answers to 2 decimal places.)

Book value per share of common stock. (Round your answers to 2 decimal places.)

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.)

Working capital.

Current ratio. (Round your answers to 2 decimal places.)

Quick (acid-test) ratio. (Round your answers to 2 decimal places.)

Accounts receivable turnover. (Round your answers to 2 decimal places.)

Inventory turnover. (Round your answers to 2 decimal places.)

Debt to equity ratio. (Round your answers to 2 decimal places.)

Debt to assets ratio. (Round your answers to the nearest whole percent.)