The following information pertains to Wamser Company: Cash $20,000 Accounts receivable 126,000 Inventory 75,000 Plant assets (net) 383,000 Total assets $604,000 Accounts payable $74,500 Accrued taxes and expenses payable 25,000 Long-term debt 50,000 Common stock ($10 par) 165,000 Paid-in capital in excess of par 90,500 Retained earnings 199,000 Total equities $604,000 Net sales (all on credit) $802,500 Cost of goods sold 605,000 Net income 81,000 Compute the following: (Round answers to 2 decimal places e.g. 15.25.)

(a) Current ratio : 1

(b) Inventory turnover times

(c) Accounts receivable turnover times

(d) Book value per share $

(e) Earnings per share $

(f) Debt to assets %

(g) Profit margin on sales %

(h) Return on common stock equity %