Presented here are summarized data from the balance sheets and income statements of Wiper, Inc.:

Calculate return on investment, based on net income and average total assets, for 2014 and 2013____________

Calculate return on equity for 2014 and 2013._____________________

Calculate working capital and the current ratio for each of the past three years:

2014 2013 2012

Working Capital:____________________

Current Ratio:______________________

Calculate earnings per share for 2014 and 2013:__________________

If Wiper's stock had a price/earnings ratio of 15 at the end of 2014, what was the market price of the stock?______________________

Calculate the cash dividend per share for 2014 and the dividend yield based on the market price calculated in part in previous question.

- Cash Dividends per Share:______________

- Dividend percentage: ______________%

Calculate the dividend payout ratio for 2014:_____________

Assume that accounts receivable at December 31, 2014, totaled $319 million. Calculate the number of days' sales in receivables at that date:______________________ (using 365 days/yr)

2014 2013 2012 Current assets $ 759 $971 $ 833 other assets 2423 1930 1729 $3,182 S 2,901 $ 2,5 S 3,182 $ 2,901 $ 2,562 Current liabilities $ 587 $ 840$ 733 Long Term Liabilities Owner's Equity 1578 1017 1025 1036 901 928 3,182 $ 2,901 $ 2,562 WIPER, INC. Selected Income Statement and Other Data For the year Ended December 31, 2014 and 201:3 in millions) 2014 2013 Income statement data: Sales: Operating Income (EBIT Interest expense: Net Income: 3,060$2,923 320 75 216 306 94 221 Other data: Average number of commorn shares outstanding Total Dividends paid: 42.3 47.7 $ 60.0 53.3