The following relationships were obtained for Boulder Mineral Company for 2017:
Current ratio .............................................................................3:1
Inventory turnover (average days supply) .....................12.167
Quick ratio ................................................................................2:1
Debt/equity ...........................................................................0.4:1
Return on equity .................................................................0.75:1
Return on assets .................................................................0.65:1
Return on sales (profit margin) ...........................................0.2:1
Receivables turnover ...............................................................25
Earnings per share ............................................................$ 16.00
ADDITIONAL INFORMATION:
1. Boulder Mineral Company generated $450,000 in net income during 2017.
2. Credit sales comprise 80 percent of sales.
3. Cost of goods sold is 55 percent of sales.
4. Current liabilities are 35 percent of total liabilities.
5. The balance in the cash account is $68,000.
6. The income tax rate was 34 percent.

REQUIRED:
Using the above information (and year-end balances), compute the following items:
a. Shareholders’ equity
b. Total liabilities
c. Total assets
d. Interest expense
e. Net income before taxes
f. Net sales
g. Credit sales
h. Accounts receivable
i. Cost of goods sold
j. Inventory turnover
k. Inventory
l. Current liabilities
m. Current assets
n. Short-term investments
o. Non-current assets
p. The number of shares of common stock outstanding