Use the following information on Dylan Enterprises for questions 1 - 4.

Income Statement
Revenues	$320,000,000
Less: Cost of Goods Sold	$162,000,000
Gross Profit	$158,000,000
Less: Operating Expenses	$120,000,000
Less: Depreciation	$11,000,000
Operating Profit	$27,000,000
Less: Interest Expense	$8,500,000
Net Profit Before Taxes	$18,500,000
Less: Taxes	$6,290,000
Net Income	$12,210,000
Earnings Available to Common	$12,210,000
Dividends Paid (60% of EAC)	$7,326,000
Addition to Retained Earnings	$4,884,000
Earnings Per Share	$6.11

Balance Sheet
Assets	Current Year	Prior Year	Change
Cash	$1,500,000	$3,000,000	($1,500,000)
Marketable Securities	$1,500,000	$3,200,000	($1,700,000)
Accounts Receivable	$57,000,000	$44,000,000	$13,000,000
Inventory	$106,000,000	$99,000,000	$7,000,000
Pre-Paid Expenses	$8,400,000	$11,000,000	($2,600,000)
Total Current Assets	$174,400,000	$160,200,000	$14,200,000
Long-Term Assets	$148,000,000	$154,000,000	($6,000,000)
Total Assets	$322,400,000	$314,200,000	$8,200,000
Liabilities	Current Year	Prior Year	Change
Accounts Payable	$8,716,000	$6,400,000	$2,316,000
Short-Term Debt	$102,000,000	$105,000,000	($3,000,000)
Total Current Liabilities	$110,716,000	$111,400,000	($684,000)
Long-Term Debt (8%)	$115,000,000	$111,000,000	$4,000,000
Total Liabilities	$225,716,000	$222,400,000	$3,316,000
Common Stock ($1 Par)	$2,000,000	$2,000,000	$0
Paid-In Capital	$65,000,000	$65,000,000	$0
Retained Earnings	$29,684,000	$24,800,000	$4,884,000
Total Equity	$96,684,000	$91,800,000	$4,884,000
Total Liabilities and Equity	$322,400,000	$314,200,000	$8,200,000

1. What is Dylan's current ratio for the prior year?
2. What is Dylan's return on assets for the prior year use the same income statement?
3. What is Dylan's equity multiplier for the prior year? use the same income statement?
4. What is Dylan's return on equity for the prior year use the same income statement?