a. Working capital b. Current Ratio c. Quick Ratio d. Accounts receivable turnover (beginning receivables at 01/01/2011, was $47,000) e. Average number of days to collect accounts receivable f. Inventory turnover (beginning inventory at 01/01/2011, was $140,000) g. Average number of days to sell inventory h. Debt to asset ratio i. Debt to equity ratio j. Times interest earned k. Plant assets to long-term debt l. Net margin m. Asset turnover n. Return on investment (ROI) o. Return on Equity (ROE) p. Earnings per share q. Book value per share of common stock r. Price-earnings ratio (market price per share, 2011, $11.75; 2012, $12.50) s. Dividend yield on common stock Ratio Analysis Bernard Company Balance Sheets Assets 2012 2011 current Assets Cash $16,000 $12,000 marketable Secr. 20,000 6,000 acct. rec. (net) 54,000 46,000 inventories 135,000 143,000 prepaid items 25,000 10,000 Total current *** 250,000 217,000 investments 27,000 20,000 plant (net) 270,000 255,000 land 29,000 24,000 Total assets $576,000 $516,000 liabilities current liabilities notes payable $17,000 $6,000 accounts Payable 113,800 100,000 salarys 21,000 15,000 total liabilities 151,800 121,000 noncurrent liab. bonds payable 100,000 100,00 other 32,000 27,000 total noncurrent 132,000 127,000 total liabilities 283,800 248,000 stockholders equity preferred stock, par value 80,000 80,000 $10, 4% cumulative, non- participating 8,000 shares authorized: 10,000 shares issued 80,000 80,000 retained earnings 132,200 108,000 total stockholders eq 292,200 268,000 total liabilities and stockholders equity $576,000 $516,000 Bernards Company statements of income and retained earnings for the years ended December 31