The following financial statements apply to Vernon Company: a$.$ Net margin. $($Round your answers to $2$ decimal places.$)$

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

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

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

e$.$ Price$-$earnings ratio $($market prices at the end of Year $1$ and Year $2$ were $$5\mathrm{.}97$ and $$4\mathrm{.}87,$ respectively$).($Round your 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. $($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. $($Round your answers to $2$ decimal places.$)$

I. Inventory turnover. $($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 your answers to the nearest whole percent.$)$

$\backslash$table$[[,$Year $2,$Year $1],[$Revenues$,$$$,220,600,$$$,183,400],[$Expenses$],[$Cost of goods sold,$124,700,101,800],[$Selling expenses,$19,600,17,600],[$General and administrative expenses,$10,600,9,600],[$Interest expense,$1,800,1,800],[$Income tax expense,$20,300,16,700],[$Total expenses,$177,000,147,500],[$Net income,$$,43,600,$$$,35,900],[$Assets$],[$Current assets$],[$Cash$,$$$,5,500,$$$,7,100],[$Marketable securities$,,1,600,,1,600],[$Accounts receivable,,$36,400,,31,200],[$Inventories$,,101,200,,94,600],[$Prepaid expenses,,$4,700,,3,700],[$Total current assets,,$149,400,,138,200],[$Plant and equipment $($net$),,107,000,,107,000],[$Intangibles$,,20,800,,8],[$Total assets,$$,277,200,$$$,245,200],[\backslash$table$[[$Liabilities and Stockholders' Equity$],[$Liabilities$]]],[$Current liabilities$],[$Accounts payable,$$,39,700,$$$,34,600],[$Other$,,15,200,,15,300],[$Total current liabilities,,$54,900,,49,900],[$Bonds payable,,$64,400,,65,400],[$Total liabilities,,$119,300,,115,300],[$Stockholders$\text{'}$ equity$],[$Common stock $(41,000$ shares $),,113,500,,113,50$e$],[$Retained earnings,,$44,400,,16,400],[$Total stockholders' equity,,$157,900,,129,900],[$Total liabilities and stockholders' equity,$$,277,200,$$$,245,200]]$

Required

Calculate the following ratios for Year $1$ and Year $2.$ Since opening balance numbers are not presented do not use averages when calculating the ratios for Year $1.$ Instead, use the number presented on the Year $1$ balance sheet.