Balance Sheets As of December 31
	2015			2014
Assets
Current assets
Cash	$	22,000		$	18,000
Marketable securities		21,200			7,200
Accounts receivable (net)		53,000			45,000
Inventories		138,000			146,000
Prepaid items		27,000			12,000
Total current assets		261,200			228,200
Investments		27,000			20,000
Plant (net)		270,000			255,000
Land		30,000			25,000
Total assets	$	588,200		$	528,200
Liabilities and Stockholders Equity
Liabilities
Current liabilities
Notes payable	$	31,800		$	13,500
Accounts payable		133,800			120,000
Salaries payable		21,000			15,000
Total current liabilities		186,600			148,500
Noncurrent liabilities
Bonds payable		100,000			100,000
Other		27,000			22,000
Total noncurrent liabilities		127,000			122,000
Total liabilities		313,600			270,500
Stockholders equity
Preferred stock, (par value $10, 4% cumulative, non-participating; 7,000 shares authorized and issued)		70,000			70,000
Common stock (No par; 50,000 shares authorized; 10,000 shares issued)		70,000			70,000
Retained earnings		134,600			117,700
Total stockholders equity		274,600			257,700
Total liabilities and stockholders equity	$	588,200		$	528,200

REVNIK COMPANY Statements of Income and Retained Earnings For the Years Ended December 31
	2015			2014
Revenues
Sales (net)	$	350,000		$	330,000
Other revenues		10,400			7,400
Total revenues		360,400			337,400
Expenses
Cost of goods sold		175,000			139,000
Selling, general, and administrative		67,000			62,000
Interest expense		11,600			10,800
Income tax expense		83,000			82,000
Total expenses		336,600			293,800
Net earnings (net income)		23,800			43,600
Retained earnings, January 1		117,700			81,000
Less: Preferred stock dividends		2,800			2,800
Common stock dividends		4,100			4,100
Retained earnings, December 31	$	134,600		$	117,700

Need Turnover of assets. (Use the total assets of 2014 as the average total assets to compute the 2014

Return on investment. (Use the total assets of 2014 as the average total assets to compute the 2014

Return on equity. (Use the total stockholders' equity of 2014 as the average total stockholders' equity to compute the 2014 figure.

Earnings per share