Prepare the following financial ratios. If required, round your answers to two decimal places. Assume 365 days per year. For return on owner's equity, enter as a percent but do not include percent sign.

Paulson's Pet Store completed the worksheet below for the year ended December 31, 20--. Owner's equity as of January 1, 20--, was $22,332 and the Accounts Receivable balance on January 1, 20--, was $3,816. The current portion of Mortgage Payable is $542. All sales are credit sales.