The condensed financial statements of Elliott Company for the years 2013 and 2014 are presented below.

Compute the following ratios for 2014 and 2013.
(a) Current ratio.
(b) Inventory turnover. (Inventory on December 31, 2012, was $340.)
(c) Profit margin.
(d) Return on assets. (Assets on December 31, 2012, were $1,900.)
(e) Return on common stockholders’ equity. (Equity on December 31, 2012, was $900.)
(f) Debt to assets ratio.
(g) Times interestearned.

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ELLIOTT COMPANY Balance Sheets December 31 (in thousands) 2014 2013 Current assets Cash and cash equivalents Accounts receivable (net) Inventory Prepaid expenses 330 470 460 130 S 360 400 390 160 Total current assets Property, plant, and equipmnt (net) Investments Intangibles and other assets 1,390 410 10 530 1,310 380 10 510 $2,210 Total assets $2,340 Current liabilities Long-term liabilities Stockholders' cquity common S 820 480 1,040 790 380 1,040 $2,210 Total liabilities and stockholders equity $2,340 ELLIOTT COMPANY Income Statements For the Year Ended December 31 (in thousands) 2014 2013 Sales revenue Costs and expenses $3,800 $3,460 Cost of goods sold Selling & administrative expenses Interest expense 970 2,400 10 3,380 420 168 S 252 890 2,330 20 3,240 220 Total costs and expenses Income before income taxes Income tax expense Net income $ 132