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	$	40		$	30		Accrued wages and taxes	$	32		$	24
Accounts receivable		32			39		Accounts payable		40			27
Inventory		175			60		Notes payable		32			30
Total	$	247		$	129		Total	$	104		$	81
Fixed assets:							Long term debt:	$	36		$	114
Gross plant and equipment	$	208		$	189		Stockholders equity:
Less: Depreciation		75			36		Preferred stock (3 million shares)	$	3		$	3
							Common stock and paid in surplus (24 million shares)		24			24
Net plant and equipment	$	133		$	153		Retained earnings		233			78
Other long term assets		20			18
Total	$	153		$	171		Total	$	260		$	105
Total assets	$	400		$	300		Total liabilities and equity	$	400		$	300

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)	$	650		$	500
Less: Cost of goods sold		260			190
Gross profits	$	390		$	310
Less: Depreciation		39			30
Other operating expenses		52			35
Earnings before interest and taxes (EBIT)	$	299		$	245
Less: Interest		39			35
Earnings before taxes (EBT)	$	260		$	210
Less: Taxes		78			63
Net income	$	182		$	147
Less: Preferred stock dividends	$	3		$	3
Net income available to common stockholders	$	179		$	144
Less: Common stock dividends		24			24
Addition to retained earnings	$	155		$	120
Per (common) share data:
Earnings per share (EPS)	$	7.458		$	6.000
Dividends per share (DPS)	$	1.000		$	1.000
Book value per share (BVPS)	$	10.708		$	4.250
Market value (price) per share (MVPS)	$	15.200		$	13.000

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