Use the following information to answer questions 2.1 and 2.2.

2018 2019

Sales 400 800

Variable Costs 200 400

Fixed Costs 160 200

Net Income 40 200

Dividends 30 100

Current Assets 240 480

Fixed Assets 400 500

Total Assets 640 980

Current Liabilities 80 320

Long-Term Debt 80 80

Common Stock 80 80

Retained Earnings 400 500

Total Liabilities & Equity 640 980

2.1. Compute the following ratios for 2018 and 2019:

2018 2019

a. Current Ratio ______ _______

b. Debt to Assets Ratio _________ ________

c. Net Profit Margin ________ ___________

d. Return on Assets __________ _____________

e. Return on Equity _________ __________

2.2. Comment on any trends revealed by your ratio analysis