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

LAKE OF EGYPT MARINA, INC.
Balance Sheet as of December 31, 2021 and 2020
(in millions of dollars)
	2021				2020					2021				2020
Assets									Liabilities and Equity
Current assets:									Current liabilities:
Cash and marketable securities	$	66			$	36			Accrued wages and taxes	$	40			$	20
Accounts receivable		40				32			Accounts payable		35				24
Inventory		195				148			Notes payable		30				32
Total	$	301			$	216			Total	$	105			$	76
Fixed assets:									Long-term debt:	$	130			$	200
Gross plant and equipment	$	255			$	200			Stockholders equity:
Less: Depreciation		60				40			Preferred stock (4 million shares)	$	4			$	4
Net plant and equipment	$	195			$	160			Common stock and paid-in surplus		16				16
									(16 million shares)
Other long-term assets		25				24			Retained earnings		266				104
Total	$	220			$	184			Total	$	286			$	124
Total assets	$	521			$	400			Total liabilities and equity	$	521			$	400

LAKE OF EGYPT MARINA, INC.
Income Statement for Years Ending December 31, 2021 and 2020
(in millions of dollars)
	2021				2020
Net sales (all credit)	$	500			$	300
Less: Cost of goods sold		200				105
Gross profits	$	300			$	195
Less: Other operating expenses		25				18
Earnings before interest, taxes, depreciation, and amortization (EBITDA)		275				177
Less: Depreciation		20				12
Earnings before interest and taxes (EBIT)	$	255			$	165
Less: Interest		25				15
Earnings before taxes (EBT)	$	230			$	150
Less: Taxes		48				45
Net income	$	182			$	105
Less: Preferred stock dividends	$	4			$	4
Net income available to common stockholders	$	178			$	101
Less: Common stock dividends		16				16
Addition to retained earnings	$	162			$	85
Per (common) share data:
Earnings per share (EPS)	$	11.125			$	6.313
Dividends per share (DPS)	$	1.000			$	1.000
Book value per share (BVPS)	$	17.625			$	7.500
Market value (price) per share (MVPS)	$	15.700			$	13.500

Calculate the following ratios for Lake of Egypt Marina, Inc., as of year-end 2021. (Use sales when computing the inventory turnover and use total equity when computing the equity multiplier. Round your answers to 2 decimal places. Use 365 days a year.)

m) debt-to-equity: ___ times

n) equity multiplier: ____ times

o) times interest earned: ______times

p) cash coverage: _____ times

q) profit margin: ____%

r) gross profit margin: ____ %

s) operating profit margin: ___ %