The condensed financial statements of Ness Company for the years 2018 and 2019 are presented below.

Compute the following ratios for 2019 and 2018.
(a) Current ratio.
(b) Inventory turnover. (Inventory on December 31, 2017, was $340.)
(c) Profit margin.
(d) Return on assets. (Assets on December 31, 2017, were $1,900.)
(e) Return on common stockholders' equity. (Equity on December 31, 2017, was $900.)
(f) Debt to assets ratio.
(g) Times interest earned.

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NESS COMPANY Balance Sheets December 31 (in thousands) 2019 2018 Current assets 330 470 460 130 1,390 410 10 530 $2,340 $820 480 1,040 $2,340 $360 400 390 160 1,310 380 10 510 $2,210 Cash and cash equivalents Accounts receivable (net) Inventory Prepaid expenses Total current assets Property, plant, and equipment (net) Investments Intangibles and other assets Total assets Current liabilities Long-term liabilities Stockholders equity-common $790 380 1,040 $2,210 Total liabilities and stockholders' equity NESS COMPANY Income Statements For the Years Ended December 31 (in thousands) 2019 2018 $3,800 $3,460 Sales revenue Costs and expenses Cost of goods sold Selling & administrative expenses Interest expense 970 2,400 10 3,380 420 168 $252 890 2,330 20 3,240 220 Total costs and expenses Income before income taxes Income tax expense Net income $ 132