Compute each ratio for both companies Requirements

$1.$ Using the financial statements given, compute the following ratios for both companies for $2026$ and $2025.$ Assume all sales are credit sales. Round all ratios to two decimal places.

a$.$ Current ratio

b$.$ Cash ratio

c$.$ Inventory turnover

d$.$ Accounts receivable turnover

e$.$ Gross profit percentage

f$.$ Debt ratio

g$.$ Debt to equity ratio

h$.$ Profit margin ratio

i$.$ Asset turnover ratio

j$.$ Rate of return on common stockholders' equity

k$.$ Earnings per share

I. Price$/$earnings ratio

m$.$ Dividend yield

n$.$ Dividend payout

$2.$ Compare the companies' performance for $2026$ and $2025.$ Make a recommendation to Happy Camper Company about investing in these companies. Which company would be a better investment, The Oar Company or Very Life Vests? Base your answer on ability to pay current liabilities, ability to sell merchandise and collect receivables, ability to pay lona$-$term debt, profitability, and attractiveness as an investment.