The following financial statements are available for Jerry Company:

Comparative Income Statements

For the Years Ending December 31, 2X13 and 2X12 2X13 2X12

Sales (all credit) $750 $690

Cost of Goods Sold 440 400

Gross Profit $310 $290

Less: Operating Expenses 220 205

Operating Income $ 90 $ 85

Less: Income Tax Expense 40 37

Net Income $ 50 $ 48

Comparative Balance Sheets

December 31, 2X13 and 2X12 2X13 2X12 2X13 2X12

Current Assets:

Cash $ 20 $ 15

Accounts Payable $ 24 $ 20

Accounts Receivable 45 37 Taxes Payable 11 15 Inventory 60 70 Note Payable 7 18 Total Current Assets $125 $122 Total Current Liab. $ 42 $ 53 Long-Term Assets: Long-Term Liabilities 80 30 Equipment $290 $200 Total Liabilities $122 $ 83 Less: Accum. Depr. (160) (140) Stockholders' Equity: Total Long-Term Assets $130 $ 60 Common Stock $ 40 $ 40 Retained Earnings 93 59 Total Stockholders' Equity $133 $ 99 Total Liab. & Total Assets $255 $182 Stockholders' Equity $255 $182

Required: Use the above information to determine the following ratios for 2X13:

a. Quick ratio

b. Average collection period in days

c. Total-debt-to-total-equity

d. Pretax return on assets (ROA)

e. Return on common stockholder's equity (ROE)