\begin{tabular}{lcc} & \multicolumn{2}{c}{ Beginning-of-Year Balances } \\ \cline { 2 - 3 } Total assets & $45,000 & $163,000 \\ Total stockholders' equity & 13,400 & 65,000 \\ Current liabilities & 10,600 & 58,000 \\ Total liabilities & 31,600 & 98,000 \end{tabular} \begin{tabular}{lcc} & \multicolumn{2}{c}{ Other Data } \\ \cline { 2 - 3 } Average net accounts receivable & $7,500 & $3,900 \\ Average inventory & 7,000 & 32,800 \\ Net cash provided by operating activities & 5,800 & 26,900 \\ Capital expenditures & 1,700 & 11,800 \\ Dividends & 450 & 4,400 \end{tabular} (1) Current ratio :1 :1 (2) Accounts receivable turnover times times (3) Average collection period days days (4) Inventory turnover times times (5) Days in inventory days days (6) Profit margin % % (7) Asset turnover times times (8) Return on assets % % (9) Return on common stockholders' equity % % (10) Debt to assets ratio % % (11) Times interest earned times times (12) Free cash flow $ $