Financial ratios Given below are comparative balance sheets and an income statement for the Excellent Corporation: Excellent Corporation Balance Sheets - 2015 Excellent Corporation Income Statement for the year coded 2015 Cach S000 Accounts receivable Dec. 31 $ 240000 94.000 68.000 LOO $310.000,00 Inventory Equipment (net) 78.000 74.000 132.000 S318 000.00 Sales Cost of goods sold Gross profit on sales Operating egenses Operating in Interot pase and 5524.000 328.000 $ 196,000 .2003 S 77300 34.000 60.000 20,000 12.000 Net ince 18.550 Accounts payable Dividends payable Loterm not orable Capital stock. Sto par Retained camise 12.000 2.000 1000 190.000 S8100 All sales were made on account. Cash dividends declared during the year totaled $58,550. Compute the following: (a) Average accounts receivable timover (b) Average inventory over (c) Eags per shade of capital stock d) Book value per share of a stockyaret e) Current rato at e nd (1) Quack rato at beginning of year Deborato at year and th) Operating expenser Return on Retinon common stockholders