Use the following information from the current year financial statements of a company to calculate the ratios below:

1. Current ratio
2. Accounts receivable turnover. (Assume the prior year's accounts receivable balance was $100,000)
3. Days' sales uncollected
4. Inventory turnover (Assume the prior year's inventory was $50,200)
5. Times interest earned ratio
6. Return on common stockholders' equity (Assume the prior year's common stock balance was $480,000 and the retained earnings balance was $128,000)
7. Earnings per share (assuming the corporation has a simple capital structure, with only common stock outstanding)
8. Price earnings ratio (Assume the company's stock is selling for $26 per share)
9. Divided yield ratio (Assume that the company paid $1.25 per share in cash dividends)

Income statement data:
Sales (all on credit)	$1,075,000
Cost of goods sold	575,000
Gross profit on sales	$ 500,000
Operating expenses	305,000
Operating income	$ 195,000
Interest expense	20,400
Income before taxes	$ 174,600
Income taxes	74,000
Net income	$ 100,600
Balance sheet data:
Cash	$ 38,400
Accounts receivable	120,000
Inventory	56,700
Prepaid Expenses	24,000
Total current assets	$239,100
Total plant assets	708,900
Total assets	$948,000
Accounts payable	$ 91,200
Interest payable	4,800
Long-term liabilities	204,000
Total liabilities	$300,000
Common stock, $10 par	480,000
Retained earnings	168,000
Total liabilities and equity	$948,000