Condensed Financial Statements of Miller Company at the Beginning and at the End

Condensed financial statements of Miller Company at the beginning and at the end of the current year are given below:
$\begin{array}{|l|r|r|}\hline & \text { End of Current Year } & \text { Beginning of Current Year } \\\hline \text { Cash } & \$ 10000 & \$ 8000 \\\hline \text { Marketable Securities } & 20000 & 22000 \\\hline \text { Accounts Receivable, Net } & 90000 & 110000 \\\hline \text { Inventories } & 150000 & 100000 \\\hline \text { Prepaid and equipment, net } & 280000 & 260000 \\\hline \text { Total Assets } & \$ 550000 & \$ 500000 \\\hline \text { Accounts Payable } & & \\\hline \text { Accrued Short Term } & 80000 & \$ 60000 \\\text { liabilities }\\\hline \text { Bonds Payable } & 75000 & 75000 \\\hline \text { Preferred Shares, } 10 \%, \$ 100 & 50000 & 50000 \\\text { Par } & & \\\hline \text { Common Shares, } \$ 10 \text { Par } & 100000 & 100000 \\\hline \begin{array}{l}\text { Additional Paid-In Capital - } \\\text { Common Shares }\end{array} & 50000 & 50000 \\\hline \text { Retained Earnings } & 175000 & 140000 \\\hline \text { Total Liabilities \& Equity } & 550000 & 500000\\ \hline\end{array}$
$\begin{array}{|l|l|}\hline & \begin{array}{r}\text { Millar Company } \\\text { Sales (All on Account) }\end{array} \\\hline \text { Sales (All on Account) } & \$ 650000 \\\hline \text { Costs of Goods Sold } & \$ 350000 \\\hline \text { Gross Margin } & \$ 300000 \\\hline \text { Operating Expenses } & \$ 20000 \\\hline \text { Net Operating Income } & \$ 100000 \\\hline \text { Interest Expense } & \$ 10000 \\\hline \text { Net Income before Taxes } & \$ 90000 \\\hline \text { Income Taxes (30\%) } & \$ 4000 \\\hline \text { Net Income } & \$ 50000\\\hline\end{array}$
The company paid total dividends of $15,000 during the year,of which $5,000 were to preferred shareholders.The market price of a common share at the end of the year was $30.
Required:
On the basis of the information given above,fill in the blanks with the appropriate figures.
Example: The current ratio at the end of the current year would be computed by dividing $270,000 by $100,000.
a)The acid-test (quick)ratio at the end of the current year would be computed by dividing _______________ by ________________.
b)The inventory turnover for the year would be computed by dividing _______________ by ________________.
c)The debt-to-equity ratio at the end of the current year would be computed by dividing _______________ by ________________.
d)The earnings per common share would be computed by dividing _______________ by ________________.
e)The accounts receivable turnover for the year would be computed by dividing _______________ by ________________.
f)The times interest earned for the year would be computed by dividing _______________ by ________________.
g)The return on common shareholders' equity for the year would be computed by dividing _______________ by ________________.
h)The dividend yield would be computed by dividing _______________ by ________________.