Using the income statement, balance sheet, and extra information found below compute the following for year 2 only. Round all figures to 2 decimal points.

a. The Earnings per Share

b. The Dividend Yield Ratio

c. The Dividend Payout Ratio

d. The Price-Earnings Ratio

e. The Book Value per Common Share

f. The Gross Margin Percentage

g. The Return on Total Assets

h. The Return on Common Shareholders' Equity

i. The Working Capital

j. The Current Ratio

k. The Acid-Test Ratio

l. The Average Collection Period

m. Average Sales Period

n. The Times Interest Earned.

o. The Debt to Equity Ratio

Dividends during Year 2 totaled $45,000, of which $10,000 were preferred dividends. The remainder was common dividends. The market price of a common share on December 31, Year 2 was $30.