Could someone help me out with formulas to compute changes, percents, and ratios. Assume 30,000 shares of stock are outstanding and the market price per share was $30.

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Nathan Corporation
Income Statement Horizontal Analysis
For the Years Ended 12/31/13 and 12/31/14
	Current	Previous	Change	Percent
	Period	Period
Operating Revenue
Sales	750,000.00	840,000.00
Sales Returns & Allow.	-7,200.00	-18,300.00
Sales Discounts	-3,000.00	-4,000.00
Total Operating Revenue	739,800.00	817,700.00
Cost of Merchandise Sold	550,000.00	525,000.00
Gross Profit	189,800.00	292,700.00
Operating Expenses
Sales Salaries Expense	74,000.00	78,000.00
Advertising Expense	38,000.00	39,000.00
Utilities Expense	8,000.00	7,400.00
Depreciation Expense	4,500.00	4,000.00
Other Expense	5,300.00	4,700.00
Total Operating Expenses	129,800.00	133,100.00
Net Income from Operations	60,000.00	159,600.00
Interest Expense	3,500.00	5,000.00
Net Income before Tax	56,500.00	154,600.00
Tax Expense	15,000.00	50,000.00
Net Income after Tax	41,500.00	104,600.00
Nathan Corporation
Income Statement Vertical Analysis
For the Years Ended 12/31/13 and 12/31/14
	Current	Current	Previous	Previous
	Amount	Percent	Amount	Percent
Operating Revenue
Sales	750,000.00		840,000.00
Sales Returns & Allow.	-7,200.00		-18,300.00
Sales Discounts	-3,000.00		-4,000.00
Total Operating Revenue	739,800.00		817,700.00
Cost of Merchandise Sold	550,000.00		525,000.00
Gross Profit	189,800.00		292,700.00
Operating Expenses
Sales Salaries Expense	74,000.00		78,000.00
Advertising Expense	38,000.00		39,000.00
Utilities Expense	8,000.00		7,400.00
Depreciation Expense	4,500.00		4,000.00
Other Expense	5,300.00		4,700.00
Total Operating Expenses	129,800.00		133,100.00
Net Income from Operations	60,000.00		159,600.00
Interest Expense	3,500.00		5,000.00
Net Income before Tax	56,500.00		154,600.00
Tax Expense	15,000.00		50,000.00
Net Income after Tax	41,500.00		104,600.00
Nathan Corporation
Balance Sheet Horizontal Analysis
For the Years Ended 12/31/13 and 12/31/14
	Current	Previous	Change	Percent
	Period	Period
Assets
Cash	35,000.00	39,000.00
Accounts Receivable	60,000.00	65,000.00
Merchandise Inventory	50,000.00	48,000.00
Prepaid Insurance	12,000.00	15,000.00
Total Current Assets	157,000.00	167,000.00
Equipment	150,000.00	140,000.00
Accumulated Depreciation	-27,000.00	-22,500.00
Total Plant Assets	123,000.00	117,500.00
Total Assets	280,000.00	284,500.00
Liabilities
Accounts Payable	18,000.00	15,000.00
Salaries Payable	3,000.00	4,000.00
Notes Payable	16,000.00	26,000.00
Total Current Liabilities	37,000.00	45,000.00
Long-Term Debt	100,000.00	130,000.00
Total Liabilities	137,000.00	175,000.00
Stockholders' Equity
Capital Stock	1,000.00	1,000.00
Retained Earnings	108,500.00	17,900.00
Dividends	-8,000.00	-14,000.00
Net Income	41,500.00	104,600.00
Total Stockholders' Equity	143,000.00	109,500.00
Total Liabilities & Equity	280,000.00	284,500.00
Nathan Corporation
Balance Sheet Vertical Analysis
For the Years Ended 12/31/13 and 12/31/14
	Current	Current	Previous	Previous
	Amount	Percent	Amount	Percent
Assets
Cash	35,000.00		39,000.00
Accounts Receivable	60,000.00		65,000.00
Merchandise Inventory	50,000.00		48,000.00
Prepaid Insurance	12,000.00		15,000.00
Total Current Assets	157,000.00		167,000.00
Equipment	150,000.00		140,000.00
Accumulated Depreciation	-27,000.00		-22,500.00
Total Plant Assets	123,000.00		117,500.00
Total Assets	280,000.00		284,500.00
Liabilities
Accounts Payable	18,000.00		15,000.00
Salaries Payable	3,000.00		4,000.00
Notes Payable	16,000.00		26,000.00
Total Current Liabilities	37,000.00		45,000.00
Long-Term Debt	100,000.00		130,000.00
Total Liabilities	137,000.00		175,000.00
Stockholders' Equity
Capital Stock	1,000.00		1,000.00
Retained Earnings	108,500.00		17,900.00
Dividends	-8,000.00		-14,000.00
Net Income	41,500.00		104,600.00
Total Stockholders' Equity	143,000.00		109,500.00
Total Liabilities & Equity	280,000.00		284,500.00
Nathan Corporation
Ratio Analysis
For Year Ended 12/31/14
Earnings Performance Analysis
Rate Earned on Average Total Assets
Rate Earned on Average Stockholders' Equity
Rate Earned on Net Sales
Earnings Per Share
Price-Earnings Ratio
Efficiency Analysis
Accounts Receivable Turnover Ratio
Average Days for Payment
Merchandise Inventory Turnover Ratio
Average Number of Days Sales in Merch. Inv.
Short-Term Financial Strength
Working Capital
Current Ratio
Acid-Test Ratio
Long-Term Financial Strength Analysis
Debt Ratio
Equity Ratio
Equity Per Share