This is my following question

The 2017 financial statements for Armstrong and Blair companies are summarized below:

Statement at Finan elal Pesitien Gash Aeeeunts reeeivable {net} ll'I'll'Enm'l'y" Preperty, plantI and equipment {net} Iil'lti'uer neneu rrent assets Tetel essets Current liabilities Long-term debt {1 [1%) Share eepitel Centributed surplus Retained earnings Tetel liabilities and sharehelders' eqtu Statement 1:! Earnings Sales revenue {1!3 en credit} Best not sales Expenses {including interest and ineeme tax} Net eamings 35.001} 155.001?! 155.001} 90,001?! $ 4?.5[i $ '1 12.5EID 85.00:} HEDGE: 35.L'l ?B.L'l $ 4?.5[i s senses {2?5,L'i] {1?.L'i] $ 55.l] 313.001?! $ B $ 4B. BREED 550.0017! 125.0[l sesne $ B it seems {means} {325.500} $ 103.201} Adddunts reeeiveble {net} HEDGE $ 45.Ei In'i.I'Ei~n'Et:iI'}:.|r HEDGE! SEDD Lung-term debt BEIJEID BREED Either data: Share pride etendefE'i? $ 13 $ 15 Inedme tent: rate 311% 3M5 Dividends declared and paid in 2'31? $41.DEID $2Ei. Number ef eemmen Sheree during 2D1T 15pm Tests ef pretebility: Return en eguitiyr Return en assets BE 32 32 s"?- Fineneiel leverage percentage Earnings per share Pret margin Fixed asset tummer Tests ef liquidity: Cash ratio per share per share Current retie uid: relJ'e Fieseivables turnmrer ln1l'entl_':-r'_.ur tu reenter Tests ef selueney: Tlmesinterest-eamed ratie Ellei:+ttu:::=.-I::|uitalr ratie Market tests: Prieeleamings retie Dividend 1yield ratie