Comparative Financial statements for Weller Corporation, a merchandising company, for the fiscal year ending December 31st

Comparative Financial statements for Weller Corporation, a merchandising company, for the fiscal year ending December 31st appear below. The company does not issue any new common stock  during the year. A total of $8,00,000 shares of common stock  were outstanding .The interest rate on the bonds payable  was 12% ,the income tax rate  was 40%,and the dividend per share of common stock was $.75 last year and $.40 this year. The market value of the Company's common stock at the end of the year was $18.All of the company's sales are on account.

Weller Corporation Comparative Balance Sheet (dollars in thousands )   This Year Last Year Assets:     Current Assets     Cash  $              1,280.00  $                  1,560.00 Accounts Receivable,net  $            12,300.00  $                  9,100.00 Inventory  $              9,700.00  $                  8,200.00 Prepaid Expense  $              1,800.00  $                  2,100.00 Total Current Assets  $            25,080.00  $                20,960.00 Property,Plant and Equipment :     Land  $              6,000.00  $                  6,000.00 Buildings and equipment,net  $            19,200.00  $                19,000.00 Total Property and Equipment   $            25,200.00  $                25,000.00 Total Assets  $            50,280.00  $                45,960.00 Liabilities and Stockholder's Equity     Current Liabilities     Accounts Payable  $              9,500.00  $                  8,300.00 Accrued Liabilities   $                  600.00  $                      700.00 Notes Payable,short term  $                  300.00  $                      300.00 Total Current Liabilities  $            10,400.00  $                  9,300.00 Long Term Liabilities      Bonds Payable  $              5,000.00  $                  5,000.00 Total Liabilities  $            15,400.00  $                14,300.00 Stockholder's Equity     Common Stock  $                  800.00  $                      800.00 Additional Paid in capital  $              4,200.00  $                  4,200.00 Total Paid-in Capital  $              5,000.00  $                  5,000.00 Retained Earnings  $            29,880.00  $                26,660.00 Total Stockholder's Equity  $            34,880.00  $                31,660.00 Total liabilities and stockholder's equity  $            50,280.00  $                45,960.00 Weller Corporation Comparative Income Statement and Reconciliation (dollars in thousands)   This Year Previous Year Sales  $            79,000.00  $                74,000.00 Cost of goods sold  $            52,000.00  $                48,000.00 Gross Margin  $            27,000.00  $                26,000.00 Selling and Administrative Expenses   Selling Expenses  $              8,500.00  $                  8,000.00 Administrative expenses  $            12,000.00  $                11,000.00 Total Selling and Administrative expenses  $            20,500.00  $                19,000.00 Net Operating Income  $              6,500.00  $                  7,000.00 Interest Expense  $                  600.00  $                      600.00 Net Income before taxes  $              5,900.00  $                  6,400.00 Income taxes   $              2,360.00  $                  2,560.00 Net Income  $              3,540.00  $                  3,840.00 Dividends to common stockholders  $                  320.00  $                      600.00 Net income added to retained earnings  $              3,220.00  $                  3,240.00 Beginning retained earnings  $            26,660.00  $                23,420.00 Ending retained earnings  $            29,880.00  $                26,660.00 Required: Compute the following data and ratios for this year: 1) Working Capital 2) Current Ratio 3) Acid Test Ratio 4)Accounts Receivable Turnover 5) Average collection period 6) Inventory Turnover 7) Average sales period 8) Operating Cycle 9) Total Assets Turnover 10) Times Interest earned ratio 11) Debt to Equity Ratio 12) Equity Multiplier 13) Gross Margin Percentage 14) Net Profit margin percentage 15) Return on total assets 16) Return on Equity 17) Earning per share 18) Price Earning Ratio 19) Dividend Payout Rario 20) Dividend Yield ratio 21) Book Value per share