Following Are Selected Data from the Comparative Income Statement and Balance

Following are selected data from the comparative income statement and balance sheet for Owens Corporation for the years ended December 31,2017,and 2016:
$\begin{array}{lll}\text { Selected Data } & 2017 & 2016 \\\text { Net sales (all on credit) } & \$ 96,000 & \$ 93,000 \\\text { Cost of goods sold } & 51,300 & 52,500 \\\text { Gross margin } & 44,700 & 40,500 \\\text { Income from operations } & 16,300 & 15,000 \\\text { Interest expense } & 3,000 & 3,500 \\\text { Net income } & 9,800 & 9,000\\\text { Cash } & 2,700 & 3,500 \\\text { Accounts receivable, net } & 10,700 & 12,500 \\\text { Inventory } & 25,000 & 30,000 \\\text { Prepaid expenses } & 1,000 & 900 \\\text { Total current assets } & 39,400 & 46,900 \\\text { Total long-term assets } & 50,000 & 67,000\\\text { Total current liabilities } & 39,000 & 49,500 \\\text { Total long-term liabilities } & 15,000 & 25,000 \\\text { Common shares } & 10,000 & * 10,000 \\\text { Retained earnings } & 25,400 & 29,400\end{array}$ * Note: 1,000 common shares have been issued and outstanding since the company started operations.During all of the fiscal year ended December 31,2017,the shares were selling for $45 per share.
Calculate the following ratios at December 31,2017:
a_acid-test ratio
b_inventory turnover
c_days' sales in receivables
d_book value per common share
e_price/earnings ratio
f_rate of return on total assets
g_times-interest-earned ratio
h_current ratio