I need help on the one incorrect. Thank you!

The following financial statements apply to Franklin Company:

	2019				2018
Revenues
Net sales	$	210,800			$	175,600
Other revenues		9,100				6,700
Total revenues		219,900				182,300
Expenses
Cost of goods sold		125,900				101,300
Selling expenses		20,400				18,400
General and administrative expenses		9,800				8,800
Interest expense		1,800				1,800
Income tax expense		21,000				16,400
Total expenses		178,900				146,700
Net income	$	41,000			$	35,600
Assets
Current assets
Cash	$	5,500			$	6,200
Marketable securities		1,600				1,600
Accounts receivable		36,900				31,900
Inventories		101,800				94,700
Prepaid expenses		3,600				2,600
Total current assets		149,400				137,000
Plant and equipment (net)		105,900				105,900
Intangibles		20,800				0
Total assets	$	276,100			$	242,900
Liabilities and Stockholders Equity
Liabilities
Current liabilities
Accounts payable	$	38,200			$	55,900
Other		16,200				15,900
Total current liabilities		54,400				71,800
Bonds payable		65,600				66,600
Total liabilities		120,000				138,400
Stockholders equity
Common stock (47,000 shares)		114,900				114,900
Retained earnings		41,200				(10,400	)
Total stockholders equity		156,100				104,500
Total liabilities and stockholders equity	$	276,100			$	242,900

Required

Calculate the following ratios for 2018 and 2019. Since 2017 numbers are not presented, do not use averages when calculating the ratios for 2018. Instead, use the number presented on the 2018 balance sheet.

1. Net margin. (Round your answers to 2 decimal places.)
2. Return on investment. (Round your answers to 2 decimal places.)
3. Return on equity. (Round your answers to 2 decimal places.)
4. Earnings per share. (Round your answers to 2 decimal places.)
5. Price-earnings ratio (market prices at the end of 2018 and 2019 were $5.96 and $4.90, respectively). (Round your intermediate calculations and final answers to 2 decimal places.)
6. Book value per share of common stock. (Round your answers to 2 decimal places.)
7. Times interest earned. Exclude extraordinary income in the calculation as they cannot be expected to recur and, therefore, will not be available to satisfy future interest payments. (Round your answers to 2 decimal places.)
8. Working capital.
9. Current ratio. (Round your answers to 2 decimal places.)
10. Quick (acid-test) ratio. (Round your answers to 2 decimal places.)
11. Accounts receivable turnover. (Round your answers to 2 decimal places.)
12. Inventory turnover. (Round your answers to 2 decimal places.)
13. Debt to equity ratio. (Round your answers to 2 decimal places.)
14. Debt to assets ratio. (Round your answers to the nearest whole percent.)

n. Debt to assets ratio. (Round your answers to the nearest whole percent.) Answer is complete but not entirely correct. 2018 20.27% a. Net margin Return on investment b. c. d. 14.66% 34.07% 0.76 0.00 X times Return on equity Earnings per share Price-earnings ratio Book value $ 2019 19.45% 15.80 % 31.47% $ 0.87 5.63 times $ X 156,100.00 35.44 times $ 95,000 2.75 e. f. 9 h. X 104,500.00 29.89 times $ 65.200 1.91 0.55 i. i. Interest earned Working capital Current ratio Quick (acid-test) ratio Accounts receivable turnover Inventory turnover Debt to equity ratio Debt to assets ratio 0.81 6.13 times k. 5.50 times I. m. 1.28 times 0.77 0 X % 1.07 times 1.32 1 X % n