The Financial Statements of Elcamino Company Appear Below Additional Information:
A

The financial statements of Elcamino Company appear below: $\begin{array}{c}\text {ELCAMINO COMPANY }\\\text {Comparative Balance Sheet}\\\text { December 31.}\\\\\begin{array}{lcc}&\underline{2014}&\underline{2013}\\ \text { Cash } & \$ 25,000 & \$ 40,000 \\\text { Debt investments } & 20,000 & 60,000 \\\text { ounts receivable (net) } & 50,000 & 30,000 \\ \text { ntory } & 140,000 & 170,000 \\ \text { and equipment (net) } & 170,000 & 200,000 \\ \text { Total assets } & \$ 405,000 & \$ 500,00 \\\end{array}\end{array}$

Additional information:
a. Cash dividends of $50,000 were declared and paid on common stock in 2014.
b. Weighted-average number of shares of common stock outstanding during 2014 was 50,000 shares.
c. Market value of common stock on December 31, 2014, was $16 per share.
d. Net cash provided by operating activities for 2014 was $70,000.
Instructions
Using the financial statements and additional information, compute the following ratios for the Lewis Company for 2012. Show all computations.
Computations
1. Current ratio_______
2. Return on common stockholders' equity
3. Price-earnings ratio________
4. Inventory turnover________
5. Accounts receivable turnover_______
6. Times interest earned_______
7. Profit margin________
8. Average days in inventory
9. Payout ratio_________
10. Return on assets________
11. Cash debt coverage______