Use the following financial statements for Lake of Egypt Marina, Inc.

LAKE OF EGYPT MARINA, INC Balance Sheet as of December 31, 2012 and 2011 (in millions of dollars)
	2012			2011				2012			2011
Assets							Liabilities and Equity
Current assets:							Current liabilities:
Cash and marketable securities	$	120		$	84		Accrued wages and taxes	$	60		$	63
Accounts receivable		110			98		Accounts payable		70			56
Inventory		306			196		Notes payable		80			49
Total	$	536		$	378		Total	$	210		$	168
Fixed assets:							Long term debt:	$	356		$	301
Gross plant and equipment	$	520		$	350		Stockholders equity:
Less: Depreciation		106			70		Preferred stock (7 million shares)	$	7		$	7
							Common stock and paid in surplus (42 million shares)		42			42
Net plant and equipment	$	414		$	280		Retained earnings		385			182
Other long term assets		50			42
Total	$	464		$	322		Total	$	434		$	231
Total assets	$	1,000		$	700		Total liabilities and equity	$	1,000		$	700

LAKE OF EGYPT MARINA, INC. Income Statement for Years Ending December 31, 2012 and 2011 (in millions of dollars)
	2012			2011
Net sales (all credit)	$	900		$	800
Less: Cost of goods sold		414			320
Gross profits	$	486		$	480
Less: Depreciation		36			48
Other operating expenses		54			64
Earnings before interest and taxes (EBIT)	$	396		$	368
Less: Interest		36			48
Earnings before taxes (EBT)	$	360		$	320
Less: Taxes		108			96
Net income	$	252		$	224
Less: Preferred stock dividends	$	7		$	7
Net income available to common stockholders	$	245		$	217
Less: Common stock dividends		42			42
Addition to retained earnings	$	203		$	175
Per (common) share data:
Earnings per share (EPS)	$	5.833		$	5.167
Dividends per share (DPS)	$	1.000		$	1.000
Book value per share (BVPS)	$	10.167		$	5.333
Market value (price) per share (MVPS)	$	15.400		$	13.200

Calculate the following ratios for Lake of Egypt Marina, Inc., as of year-end 2012. (Use sales when computing the inventory turnover and use common stockholders' equity when computing the equity multiplier. Round your answers to 2 decimal places. Use 365 days a year.)

LAKE OF EGYPT MARINA, INC.
a.	Current ratio		times
b.	Quick ratio		times
c.	Cash ratio		times
d.	Inventory turnover		times
e.	Days sales in inventory		days
f.	Average collection period		days
g.	Average payment period		days
h.	Fixed asset turnover		times
i.	Sales to working capital		times
j.	Total asset turnover		times
k.	Capital intensity		times
l.	Debt ratio		%
m.	Debt-to-equity		times
n.	Equity multiplier		times
o.	Times interest earned		times
p.	Cash coverage		times
q.	Profit margin		%
r.	Basic earnings power		%
s.	ROA		%
t.	ROE		%
u.	Dividend payout		%
v.	Market-to-book ratio		times
w.	PE ratio		times