Financial Information for Sigma Company Is Presented Below

Financial information for Sigma Company is presented below. Calculate the following ratios for 2018:
(a) Inventory turnover.
(b) Accounts receivable turnover.
(c) Return on total assets.
(d) Times interest earned.
(e) Total asset turnover.
$\begin{array}{|l|l|l|} \hline & \underline{2018} & \underline{2017} \\\hline \text { Assets: } & & \\\hline \text { Cash } & \$ 18,00 & \$ 22,000 \\\hline \text { Marketable securities } & 25,000 & 0 \\\hline \text { Accounts receivable } & 38,000 & 42,000 \\\hline \text { Inventory } & 61,000 & 52,000 \\\hline \text { Prepaid insurance } & 6,000 & 9,000 \\\hline \text { Long-term investments } & 49,000 & 20,000 \\\hline \text { Plant assets, net } & 218,000 & 225,000 \\\hline \text { Total assets } & \$ 415,000 & \$ 370,000 \\\hline & & \\\hline \text { Net income after interest expense and taxes } & \$ 62,250 & \\\hline \text { Sales (all on credit)}&305,000 &\\\hline \text { Cost of goods sold } & 123,000 & \\\hline \text { Interest expense } & 15,600 & \\\hline \text { Income tax expense } &27,000&\\\hline\end{array}$