.	a. Return on equity (Use average equity.)		%
b.	Return on assets (Use after-tax operating income and average assets.)		%
c.	Return on capital (Use after-tax operating income and average capital.)		%
d.	Days in inventory (Use beginning inventory.)		days
e.	Inventory turnover (Use beginning inventory.)
f.	Average collection period (Use beginning receivables.)		days
g.	Operating profit margin (Use after-tax operating income.)		%
h.	Long-term debt ratio (Use end of year values.)
i.	Total debt ratio (Use end of year values.)
j.	Times interest earned
k.	Cash coverage ratio
l.	Current ratio (Use end of year values.)
m.	Quick ratio (Use end of year values.)

Here are simplified financial statements for Phone Corporation in a recent year INCOME STATEMENT (Figures in S millions) Net sales Cost of goods sold Other expenses Depreciation $13,700 4,360 4,047 2,698 Earnings before interest and taxes (EBIT) Interest expense S2,595 715 Income before tax Taxes (at 35%) S 1,880 658 Net income Dividends S 1,222 S 916 BALANCE SHEET (Figures in S millions) End of Year Start of Year Assets Cash and marketable securities Receivables Inventories Other current assets S 95 S164 2,610 268 962 2,682 217 897 Total current assets Net property, plant, and equipment Other long-term assets $ 3,891 4,004 19,975 3,830 20,033 4,276 Total assets $ 28,200 27,809 Liabilities and shareholders' equity Payables Short-term debt Other current liabilities $ 2,624 S 3,100 1,603 817 1,449 841 Total current liabilities Long-term debt and leases Other long-term liabilities Shareholders' equity $ 4,914 S 5,520 5,759 6,209 10,321 5,524 6,238 11,524 Total liabilities and shareholders' equity 28,200 $ 27,809 Calculate the following financial ratios for Phone Corporation: (Use 365 days in a year. Do not round intermediate calculations. Round your percentage answers "Return on equity", "Return on assets" Return on capital" and "Operating profit margin" to 2 decimal places and the rest to 2 decimal places.)