Could you double check my work please?

Ind Corp Ind Corp Income Statement Balance Sheet Beg Balance Assets Balance Profitability Ratios Sales Revenue 2,000 Cash & Equivalents 100 Return on Sales 13.9% Cost Of Goods Sold 900 Accounts Receivable 400 Return on Assets 15.4% Operating Expense 500 Inventories 300 Return on Equity 39.7% Promotion Expenses 100 Other Liquidity Ratios R & D Expense 60 Current Assets 800 Current Assets / ST Liabilities 4.00 Operating Income 440 Net Plant, Property & Equipment 1,000 Working Capital 600 Interest Expense & Other 54 Other LT Assets Solvency Ratios Taxes 108 Total Assets 1,800 LT Debt to Equity 128.6% Net Income 278 Short Term debt 200 LT Debt to PPE 90.0% Long Term Debt 900 Efficiency Ratios Owner's Equity 700 Operating Income / Sales Revenue 22.0% Retained Earnings Leverage Total Liabilities & Equity 1,800 Times Interest Earned 1.58