(Financial statement analysis) Carson Electronics' management has long viewed BGT Electronics as an industry leader and uses this firm as a model firm for analyzing its own performance. The balance sheets and income statements for the two firms are found here:

Balance Sheet ($000)	Carson Electronics, Inc.	BGT Electronics, Inc.
Cash	$2,050	$1,470
Accounts receivable	4,500	6,050
Inventories	1,450	2,520
Current assets	$8,000	$10,040
Net fixed assets	16,030	25,050
Total assets	$24,030	$35,090
Accounts payable	$2,530	$4,990
Accrued expenses	950	1,510
Short-term notes payable	3,480	1,520
Current liabilities	$6,960	$8,020
Long-term debt	8,040	3,950
Owners' equity	9,030	23,120
Total liabilities and owners' equity	$24,030	$35,090

Income Statement ($000)	Carson Electronics, Inc.	BGT Electronics, Inc.
Net sales (all credit)	$47,980	$69,950
Cost of goods sold	(35,960)	(42,000)
Gross profit	$12,020	$27,950
Operating expenses	(8,010)	(12,010)
Net operating income	$4,010	$15,940
Interest expense	(1,200)	(540)
Earnings before taxes	$2,810	$15,400
Income taxes (40%)	(1,124)	(6,160)
Net income	$1,686	$9,240

a. Calculate the following ratios for both Carson and BGT: Carson's current ratio is ___. (Round to two decimal places.) BGT's current ratio is ___. (Round to two decimal places.) Carson's times interest earned is ___ times. (Round to two decimal places.) BGT's times interest earned is ___ times. (Round to two decimal places.) Carson's inventory turnover is ___ times. (Round to two decimal places.) BGT's inventory turnover is ___ times. (Round to two decimal places.) Carson's total asset turnover is ___. (Round to two decimal places.) BGT's total asset turnover is ___. (Round to two decimal places.) Carson's operating profit margin is ___%. (Round to one decimal place.) BGT's operating profit margin is ___%. (Round to one decimal place.)

Carson's operating return on assets is ___%. (Round to one decimal place.) BGT's operating return on assets is _-_ %. (Round to one decimal place.) Carson's debt ratio is ___%. (Round to one decimal place.) BGT's debt ratio is ___ %. (Round to one decimal place.) Carson's average collection period is ___ days. (Round to one decimal place.) BGT's average collection period is ___ days. (Round to one decimal place.) Carson's fixed asset turnover is ___. (Round to two decimal places.) BGT's fixed asset turnover is ___. (Round to two decimal places.) Carson's return on equity is ___%. (Round to one decimal place.) BGT's return on equity is ___%. (Round to one decimal place.)